Well, by definition yes. Tax evasion and tax fraud are equivalent. I think you mean tax avoidance, which is quite a different matter. While there's a lot of de

Well, by definition yes. Tax evasion and tax fraud are equivalent. I think you mean tax avoidance, which is quite a different matter. While there's a lot of debate on the matter, in the United States at least, the general rule of thumb was laid down in 1934, and is as follows. > Any one may so arrange his affairs that his taxes shall be as low as possible; he is not bound to choose that pattern which will best pay the Treasury; there is not even a patriotic duty to increase one's taxes -- Judge Learned Hand