The phrase "such offsets" refers to certain actions or measures taken to balance or counteract something. It means using specific methods or strategies to compensate for or counterbalance a particular situation or effect. Full definition
The federal deduction for charitable contributions is an attractive target for such an offset. (educationnext.org)
The federal deduction for charitable contributions is a possible target for such an offset. (educationnext.org)
Acemoglu says that «is definitely a possibility» in theory, but as the paper notes, «there is no evidence of such offsetting shifts» in market investments. (sciencedaily.com)