41. With these policies, Osborne has claimed to be at the forefront of combating tax avoidance . 42. There is little mystery as to why wealthy Germans work so hard at tax avoidance . 43. Tax evasion is illegal while tax avoidance is legal. 44. MTAR test has been effective in stopping the use of insurance as tax avoidance scheme. 45. Tax avoidance , said Laura Pantaleo, first vice president of Smith Barney Shearson, the big brokerage firm.46. Now all companies are being offered an amnesty in return for confessing their illegal tax avoidance . 47. Meanwhile, tax experts have been selling companies on do-it-yourself tax avoidance techniques like the Bermuda move. 48. One result of estate taxes being applied to those with money is a tax avoidance industry. 49. Tax avoidance of this sort is legal, but a source of consternation to the Clinton administration.50. Taxpayers have nobody to blame but themselves, even if they bought into a tax avoidance scheme.