This chapter discusses the creation of the intelligible world, which comes to being through the formative activity of the Good on its first product. The Great Kinds are dynamically balanced principles, by virtue of which Intelligible Matter received form as Being, Movement achieves Rest, and Difference is united by Identity, thus establishing Intellect, the One-Many. The three crucial principles of the Plotinian metaphysics are outlined: (1) the principle of the microcosm, (2) the imaging principle, and (3) the principle of the triadic selfhood. In light of the first principle, at all the levels of reality there exist individual beings who exist within and are united with the great principles of reality by virtue of two forms of participation. The notions of vertical and horizontal participation are defined. The imaging principle relates to reality consisting of hierarchies of dynamically produced images of higher archetypes. What is expressed participates vertically in its archetype. The third principle is a triadic intertwining of loving and knowing with selfhood. The “negative” or “potential” aspects of the Great Kinds are described as the metaphysical seeds of evil and fall.

Chapter 3 addresses the ways in which EITC delivery and administration are problematic and challenging, both for the government and taxpayers. A major challenge with self-declaration is the persistently high overpayment rate. This chapter seeks to distinguish between intentional and unintentional taxpayer noncompliance, and describes the tension between accurate outcomes and inexpensive administration. The IRS relies on return processing filters and an inefficient automated examination process to pursue questionable EITC claims. A significant percentage of taxpayers chosen for audit prove to be eligible for the credit. However, the confusing and inefficient examination process creates untimely delays in benefit delivery, and sometimes eligible taxpayers are unable to prevail in an audit because of systemic barriers. Other issues related to delivering EITC as a tax refund include return preparer misconduct, predatory lending practices related to return preparation, and tax-related identity theft.