Who said anything about cost of getting caught? Tax avoidance is expressly defined as taking advantage of the legal options. There are a huge amount of loophole

Who said anything about cost of getting caught? Tax avoidance is expressly defined as taking advantage of the legal options. There are a huge amount of loopholes out there, and a huge amount of effort goes into manufacturing legal ways to qualify for them. The overwhelming bulk of that effort is deadweight loss.