In addition to the latter two strategies--either to evade the regulation via noncompliance or to avoid the regulation via legislative lobbying--Professor Leo Katz points out that regulated entities may pursue a fourth option, which he dubs "avoision," a portmanteau word combining evasion and avoidance.
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.
See also the rich and varied examples of "avoision
" (actions that lie between evading and avoiding moral maxims) defended as moral in Leo Katz, Ill-Gotten Gains (Chicago: University of Chicago Press, 1996).
Greece now appears to have awakened to the fact that taxes dampen the supply side response and encourage tax "avoision
Technological developers are notoriously apt at what Leo Katz has termed legal "avoision." (112) Developers create technological applications that do not violate legal rules sensu strictu but that defeat the very purpose of those rules.
(112) LEO KATZ, ILL-GOTTEN GAINS 17-30 (1996) (contrasting "avoision" of ethical rules with "avoision" of law).
It's one thing for lawyers to loophole the law on behalf of clients' financial shenanigans or tax "avoision
." It's quite another to loophole the law on behalf of cruel, inhuman, and degrading treatment.
In the other articles, he discusses tax "avoision
" (blurring the distinction between avoidance and evasion), citizen efforts to escape burdensome government, and sources of resistance to economic change in Britain in the late 1970s.
'There is a new word entering the Revenue's language: 'Avoision
', a combination of evasion -which has always been illegal -and avoidance.
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.
And as in tax, there is an intermediate category of behaviour (like tax 'avoision
') that comes somewhere between the two, such as the grey areas of party financing or patronage.
(36) See the discussion of "avoision
" in Leo Katz, Ill-Gotton Gains: Evasion, Blackmail, Fraud, and Kindred Puzzles of the Law (1996) (outlining the relationship between "sleazy evasion" and "circumspect avoidance" of legal and moral rules).