Tax code as social engineering.
"Off-budget expenditure" would better describe the granting of tax-exempt status. The honest way to achieve the honest objectives of the granting of tax-exempt status would be to appropriate it like any other expenditure.

Rajan Loknathan

The spread of languages is complex, of course. Although it is not a specific example discussed in this book, "Games of Life: Explorations in Ecology, Evolution and Behaviour" by Karl Sigmund, You will see the parallels.