Taxation [And how some dodge it]
Taxation, a claim on their wealth, some want to avoid
The demand from the Revenue gets them really annoyed
But avoidance is achieved when legal loop-holes are taken
Whereas evasion, an act of defiance really quite brazen
The distinction between these two seems really quite subtle
For both indicate, of the demands of the state, a sort of rebuttal
Although avoidance involves the clever use of the law
Evasion is just deception, quite blatant and raw
It would appear that lots of citizens and large corporations
Have exploited the laws of far away nations
Based on islands amidst the sun, sand and sea
Where from heavy tax levies they permit us to flee
Some say that this is just a form of legitimized theft
To benefit the few, with no care for the rest
But others claim that the fruits of their hard-earned labour
Should belong to themselves and not to their neighbour
Perhaps the truth of the matter is not easy to detect
We are entitled to our rewards but others we must not neglect
So when it comes to taxation we should try to be fair
And devise a system through which all get a share
Many trying to reduce their tax are forced to explore
If they can achieve this by moving funds off-shore
And thus have grown up complex institutions
Helping their clients to reduce tax contributions
You may well have a view as to whether all this is moral
And there are no doubt principles with which you may quarrel
But human beings are inclined to look after self first
Ensuring that their wealth is not too widely dispersed
Ken Fisher