Secondary Evasion

Secondary Evasion means:
the clustering of tax returns at the top portion of the $50 tax table brackets. Apparently taxpayers habitually underreport income and/or overstate deductions just enough to drop taxable income into the next lower tax bracket.

See Offshore Bank in the American Encyclopedia and Offshore Bank in the World Encyclopedia.

See Tax Evasion in the U.S. Encyclopedia of Law and Tax Evasion in the World Encyclopedia of Law.