Tax Drill Types of Considerations for Taxes Indicate whether the following items are examples of "Economic", "Social", "Equity", or "Political" considerations regarding tax laws. a. A contribution made by an employer to a qualified pension or profit sharing plan for an employee may receive special treatment. b. A tax credit is allowed for amounts spent to furnish care for certain minor or disabled dependents to enable the taxpayer to seek or maintain gainful employment. c. Because double taxation results when the same income is subject to both foreign and U.S. income taxes, the tax law permits the taxpayer to choose between a credit or a deduction for the foreign taxes paid. d. The installment method of recognizing gain on the sale of property allows a taxpayer to spread tax consequences over the payout period