Not sure how deep you're intending to go on "tax law", but from my cursory knowledge I'd wonder if in judging eligibility for tax deductions related to disadvan

Not sure how deep you're intending to go on "tax law", but from my cursory knowledge I'd wonder if in judging eligibility for tax deductions related to disadvantaged status in society, or disability, we might be influenced by our moral compass, though I know not enough to validate if this wiggle room exists or not. I suppose the question further up is if it should exist, which is another matter entirely.