Taxpayer giving up tax incentive must benefit from the tax incentive.

Market Economics which  do not do allows the growth of income inequality. Allows most of the gains in income to go to those who benefit from tax incentives. Those who benefit are those who lobby for tax incentives which aid their business.

Tax incentives are an external diseconomy.

This external diseconomy can be resolved within market economics thru the methodology which follows:

Incentive generates revenue.

A portion of that revenue is used to generate taxable revenue which equals the tax incentive.

Method One:

Portion of the revenue is used to acquire shares in a publicly traded dividend producing asset. The asset is conveyed to taxpayers in the same manner as the Earned Income Tax Credit.