Being allowed to make a deduction in the income tax return for certain expenses is not a grant. For this line of thinking to be correct, all the money a person earns must belong to the State. Only then can a deduction become a grant.
Making such a deduction in your income tax return for expenses that the state has given us citizens the right to do only means that the state does not take the part of your earned income that it is not entitled to.
That there are educated people who take this view in all seriousness just shows once again that this country is completely marinated in socialism.
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