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There are some deductions that the Code permits that promote a more efficient or productive economy. Under this heading, we might include dependent care expenses incurred so that taxpayer can work. We have already examined such expenditures. We should also include provisions that give taxpayers credits against tax liability for investing in making themselves more productive, i.e., in education, and for working. Also under this heading are the expenses of moving to a better – and presumably more valuable – job.
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