More generally, there hasn't been time for "long discussions" of any kind, much less with heads of universities (tax legislation of this scope has typically ent

More generally, there hasn't been time for "long discussions" of any kind, much less with heads of universities (tax legislation of this scope has typically entailed months of hearings, discussions with stakeholders and affected groups, negotiations, and overall vetting of the ideas and their implementation). There will be both intended and unintended consequences, and in the zeal to implement the very specific intended ones, there has been little incentive (and in fact a disincentive) to explore and reduce the space of the unintended ones.