For each provision of the tax code listed below, which provides the best explanation: incentives, horizontal equity, vertical equity, administrative reasons, or special interest groups?
a. Deductibility of mortgage interest
b. Deductibility of casualty losses
c. Deductibility of medical expenses
d. Deductibility of charitable contributions
e. Child care tax credit
f. Credit on taxes paid to foreign governments
g. Tuition tax credit/deduction Which of these provisions can be justified as a response to a market failure? Compare this response-the use of the tax system-with alternative responses (such as direct government expenditures).