avoision

avoision

(əˈvɔɪʒən)
n
the non-payment of tax which cannot be classified as either avoidance or evasion
References in periodicals archive ?
48) Avoision constitutes a type of formal compliance, or at least an ostensible change in behavior, but is not necessarily the type of compliance the regulator might have anticipated.
Gaining a tax credit for research and development can also be seen as avoiding a tax penalty for failing to invest in the specified type of research and development; under either formulation regulated actors will engage in much the same calculus of compliance, avoidance, evasion, or avoision no matter how the tax incentive is viewed.
For example, the avoision of EPA CAFE emissions standards for passenger vehicles, mentioned above, (67) is complicated by a set of tax incentives--and disincentives--relating to the production and import of light trucks.
If we are to determine when a regulated entity is likely to choose avoision rather than noncompliance or lobbying as the least cost choice, and also determine how to avoid rewarding socially detrimental avoision such as Ford's response to the chicken tax, then we must also give some consideration to the relative costs of different types of avoision.
Of course, to some extent, all avoision involves moving activity from one classification to another--if only from the category of regulated to that of unregulated.
Nonetheless, awareness of purely ontological avoision allows us to recognize that, even within the subset of technological avoision, there exists a range of costs and complexity for tangible implementation.
In the Revenue's eyes, avoision won't be tolerated and they are taking what some might see as a moralistic stance on the whole issue.
She has engaged in "avoision" -- a neologism Katz coins out of "avoidance" and "evasion" -- and avoision works not just in law but in the underlying moral universe that law reflects.
Avoision is, on the conventional view, restricted to the domain of legal rules; it does not occur in the domain of morality, which is neither posited nor encumbered by concerns germane to the posited, such as legality.
First, he argues that avoision occurs in extralegal contexts, a phenomenon that cannot be explained by the conventional view.
Next, Katz makes what is his central theoretical claim: Any system of morality that is not purely consequentialist inevitably is going to contain a certain amount of formalism, and formalism creates the opportunity for avoision (pp.
There is, therefore, avoision in deontological morality, and avoision in law just as often mirrors avoision in morality as reflects the familiar problems of drafting.