[isoskeles]

I agree, but why bother to arrange to have them kidnapped? Surely the risk is much higher than the reward of a tax break. It seems like an inherently stupid idea compared to just abandoning the kid.

Who would even agree to kidnap somebody else’s child for this purpose? I’d suspect the first 9 out of 10 convicted felons would still tell the police your plans. Most people would be too suspicious that you’re trying to entrap them, asking them to kidnap your child.

And what can you offer someone to agree to do this if your own reward is a temporary tax break? At this point, you might as well kidnap your own child.