> Any discretionary power given to the tax office is an open invite for corruption.

As opposed to the corruption, hollywood accounting, and tax dodging that goes on currently? A little bit of sanity in the system to close up loopholes and prevent tax avoidance seems like the ideal situation. What we have now is clearly broken. It should never be profitable to just burn money for a tax credit. I don't even see why it would need to be discretionary, it could be a fairly simple rule change to forbid exactly this kind of practice.