There are various ways of approaching problems. One is to make a provision in the tax system to address a problem. There may be ways of spending money to address the same problem.
So the question boils down to which would be the most effective, cost-effective for the government and also effective vis-à-vis the intended beneficiaries of this. How best to provide for child care, for example, might be an example of this.
You would need to roll up your sleeves and figure out who benefits under one set of policy options versus another set of policy options. I guarantee you that when you start digging you'll find that some policies tend to support certain types of people over other types of people. So in effect whenever you make a policy choice, you are, whether you acknowledge it or not, tending to support some people rather than others.
To be accountable it's useful to have all the information on the table of who's the likely beneficiary. So if you propose a tax cut or a tax credit, then give us a table. Say who is likely to get how much money out of this. Or if you propose spending instead, then show us your analysis of who's likely to benefit from it. Then everybody has the information.