In general, the word isn't evade. In general, it's "plan" or "structure". It's less worth pursuing the ultra wealthy because they implemented the actual tax a

In general, the word isn't evade. In general, it's "plan" or "structure". It's less worth pursuing the ultra wealthy because they implemented the actual tax algorithm and paid every penny the law actually requires -- often zero -- when the algorithm is executed flawlessly. For the disciplined tax planners to pay more, the code has to be debugged and simplified to eliminate these unintended but fully accurate results.