1.   But a low capital-gains rate leads to investment Decisions based on expectations of tax avoidance rather than productive efficiency.

2.   Since tax avoidance is so effective, the answer is probably not much.

3.   The lack of a physical audit trail in electronic commerce increases the possibilities for tax avoidance.

4.   The party treasurer, Walther Leisler Kiep, was fined in May for tax avoidance relating to donations from industry to the CDU.

5.   Bankers deny the law aids or encourages tax avoidance.

6.   But Lee Sheppard, a lawyer whose essays in the journal Tax Notes are read by experts in legal tax avoidance, disagreed.

7.   But tax avoidance appears to be the reason for structuring the family company transactions.

8.   But too many people get carried away about tax avoidance.

9.   Cheating on partnership income illustrates weaknesses in stopping abusive tax avoidance among the affluent.

10.   Dresdner had already been embarrassed by a string of other revelations about tax avoidance among top executives.