I'm not disagreeing with you. I only added that, from a tax collector perspective, tax deference and tax avoidance are on the same spectrum, and they will seek

I'm not disagreeing with you. I only added that, from a tax collector perspective, tax deference and tax avoidance are on the same spectrum, and they will seek out mechanisms to make deference impossible. I gave an example of one of these mechanisms at the federal level (AMT) and one at the municipal level (property tax). But yes, doesn't mean there are other strategies to defer ("avoid") taxes still left.