avoision
nounEtymology Blend of avoidance + evasion.
1
Economics, Government, Law, Sciences, Taxation Nonpayment of tax that cannot clearly be seen as either tax avoidance, which is legal, or tax evasion, which is illegal.
- "Avoision" is how I referred to the panoply of questionable conduct about whose status as either avoidance or evasion we couldn't make up our minds.1996, Leo Katz, Ill-Gotten Gains, University of Chicago Press, page 52:
- "Seldon (1979) coined the term 'Avoision' to indicate 'the blurring between tax avoidance and evasion that arises from the looser connection between the legal and the moral'"2008, Alan Lewis, editor, The Cambridge Handbook of Psychology and Economic Behaviour, Cambridge University Press, page 306:
- Synonyms
- tax avoision