English edit

Etymology edit

Blend of avoidance +‎ evasion

Noun edit

avoision (uncountable)

  1. (taxation, law) Nonpayment of tax that cannot clearly be seen as either tax avoidance, which is legal, or tax evasion, which is illegal.
    • 1996, Leo Katz, Ill-Gotten Gains, University of Chicago Press, page 52:
      "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.
    • 2008, Alan Lewis, editor, The Cambridge Handbook of Psychology and Economic Behaviour, Cambridge University Press, page 306:
      "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'"

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