avoision

Blend of avoidance +‎ evasion

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'"

• tax avoision