Good idea. Subsidizing new purchases of for example computer equipment every 3 years trough depreciation tax breaks only benefits the hardware manufactures and sellers. There's an article about the success of Finnish education today in the news, now this. One of the things that's noticeable about the Scandinavian countries is their sense of social responsibility.
Yes, this is a great use of the tax code. These days, we never try to fix things - we always just get a new thing if there is a malfunction. This means spending money that we don't necessarily need to spend. This is why so many people have such a hard time saving money. If people were rewarded for fixing things, they could save more money.
The whole point of taxes is to put money into the country so it can improve itself. If you are offering tax breaks to people who want to repair their stuff instead of replacing it then I think that's a good message to have so that people appreciate stuff more and don't just throw out good stuff just because it's slightly broken.
The market has created this problem. Tax breaks to prop up the ever-failing market system only perpetuate issues we have. This just makes consumerism easy and efficient and doesn't tackle the root of the problem; markets. We shouldn't subsidise the market and should instead give the money to people who need it. This is the markets fault and the market should deal with it
If the market makes it efficient for people to use a product and then throw it away, the government should not interfere with that. The government is creating inefficiencies in the economy. If something is thrown away, many times, the parts such as metal are recycled into other products. Throw away doesn't always mean thrown in a landfill.