Many on the left believe in the theory of dependency, a notion that views economic development among advanced countries as being made possible by the exploitation of raw materials in the Third World.

CENTERFORSECURITYPOLICY: The Importance of the War of Ideas

The theory about the lack of power of state courts to allocate dependency exemptions was supported by one of the examples in the regulations.

FORBES: State Court Can Order Custodial Parent To Release Exemption