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21 8, 4:36pm
Hmmmm... Tax-breaks are usually also subjected to conditions. I fail to see your point... If it is to say it's inefficient I would agree and on a practical level they are different because the state probably spends more money to take your money then give it back to you than just not taking it from you in the first place (well, you do need to fill papers for the tax-break and the state still needs to check it, so I'm not so sure about the significance of the efficiency gain but let's just say I agree on that point).
But I was not objecting on that, I was saying it is the same thing on a fundamental level : not losing money is the same as winning the same amount. Though it is considered differently by people probably because of some cognitive bias (my best guess would be "loss aversion" bias)