I&#x27;ve always felt that these targeted tax incentives are in conflict with our notion of equality under the law, due process, and equal protection principles, and so on.<p>Here is an interesting white paper in this regard, Corporate Tax Incentives and the Equal Protection Clause (<a href="http:&#x2F;&#x2F;www.taxanalysts.com&#x2F;www&#x2F;features.nsf&#x2F;Articles&#x2F;1FCB7D8DD2F4417485257A32006A2EE7?OpenDocument" rel="nofollow">http:&#x2F;&#x2F;www.taxanalysts.com&#x2F;www&#x2F;features.nsf&#x2F;Articles&#x2F;1FCB7D8...</a>)