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What is avoision?

What is avoision? Here are some definitions.

Noun
  1. (taxation, law) Nonpayment of tax that cannot clearly be seen as either tax avoidance, which is legal, or tax evasion, which is illegal.
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This other drug legalization movement is an example of what theorists call legal avoision.
Such activity is closer to tax avoision, where avoidance shades into evasion, than are the government-sponsored schemes which are now to be arbitrarily chopped back.

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