Think of it in terms of incentives. Under the new tax law: * Paying state taxes to fund public schools: not deductible. * Paying private school fees: deductib

Think of it in terms of incentives. Under the new tax law: * Paying state taxes to fund public schools: not deductible. * Paying private school fees: deductible. So the new tax law incentivizes private schools over public. * Paying state taxes to help poor people: not deductible. * Paying church tithes to help poor people: deductible. So the new tax law incentivizes religious aid to the poor over public aid to the poor. It's basically using the tax code to push everyone towards "Republican" values.