View:

Overview

avoidance

Behaviour that tends to protect an animal by reducing its exposure to hazard. Avoidance behaviour may be learned (e.g. when an animal does not enter an area in which a predator has been ...

avoidance

avoidance   Quick reference

A Dictionary of Economics (5 ed.)

Reference type:
Subject Reference
Current Version:
2017
Subject:
Social sciences, Economics
Length:
63 words

...avoidance Taking legally permissible actions to reduce a liability. For example, tax avoidance is the reduction of tax liability by taking actions such as offshore investment. In principle, avoidance can be distinguished from evasion, which involves taking illegal actions to reduce a liability. In practice, the borderline between avoidance and evasion is not clear and can only be determined by court...

avoidance

avoidance   Quick reference

A Dictionary of Zoology (5 ed.)

Reference type:
Subject Reference
Current Version:
2020
Subject:
Science and technology, Life Sciences
Length:
82 words

... Behaviour that tends to protect an animal by reducing its exposure to hazard. Avoidance behaviour may be learned (e.g. when an animal does not enter an area in which a predator has been encountered, or when it does not eat an item that previously made it ill), or innate (e.g. when the young of some bird species utter distress calls and seek to hide when they see the shadow of a hawk-like object, although they have no experience of predatory...

avoidance

avoidance   Quick reference

A Dictionary of Animal Behaviour (2 ed.)

Reference type:
Subject Reference
Current Version:
2014
Subject:
Science and technology, Life Sciences
Length:
273 words

...learn new avoidance behaviour is important as well. According to one viewpoint, the acquisition of learned avoidance is accomplished in two stages. First, the animal learns to * fear certain stimuli in the environment, as a result of * association with an aversive outcome. For example, consumption of a new food may be followed by sickness. Secondly, the animal learns behaviour that reduces the fear. This may take the form of passive avoidance, such as not eating novel foods, or active avoidance, such as * escape from the presence of a strange animal....

avoidance

avoidance   Quick reference

A Dictionary of Environment and Conservation (3 ed.)

Reference type:
Subject Reference
Current Version:
2017

... Emissions of greenhouse gases that have not occurred, either because of improvements in energy efficiency (thus less energy is used) or because of a switch in energy sources (from high to low or no...

avoidance

avoidance   Quick reference

A Dictionary of Ecology (5 ed.)

Reference type:
Subject Reference
Current Version:
2015

... Behaviour that tends to protect an animal by reducing its exposure to hazard. Avoidance behaviour may be learned (e.g. when an animal does not enter an area in which a predator has been encountered, or when it does not eat an item that previously made it ill), or innate (e.g. when the young of some bird species utter distress calls and seek to hide when they see the shadow of a hawk-like object, although they have no experience of predatory...

Avoidance–avoidance conflict

Avoidance–avoidance conflict   Quick reference

The Oxford Dictionary of Sports Science & Medicine (3 ed.)

Reference type:
Subject Reference
Current Version:
2007

...–avoidance conflict A situation in which an individual is confronted by two unattractive...

avoidance–avoidance conflict

avoidance–avoidance conflict n.   Quick reference

A Dictionary of Psychology (4 ed.)

Reference type:
Subject Reference
Current Version:
2015

...–avoidance conflict n. Conflict arising from the simultaneous presence of two or more approximately equal threats, one of the three main types of conflict identified in 1931 by the German–US psychologist Kurt Lewin ( 1890–1947 ), though he did not name any of the types. Such conflicts tend to be stable and to remain unresolved, because approach towards one of the horns of the dilemma increases the tendency to retreat towards the other, and fear or anxiety is therefore minimized at a point where distances from both are greatest. See also ...

risk avoidance

risk avoidance   Quick reference

A Dictionary of Economics (5 ed.)

Reference type:
Subject Reference
Current Version:
2017
Subject:
Social sciences, Economics
Length:
18 words

...risk avoidance A strategy of not engaging in an activity that carries risk . See also risk management ....

tax avoidance

tax avoidance   Quick reference

A Dictionary of Economics (5 ed.)

Reference type:
Subject Reference
Current Version:
2017
Subject:
Social sciences, Economics
Length:
82 words

...tax avoidance Arranging one’s affairs to reduce the amount of tax that has to be paid. Tax avoidance may be legal, as contrasted with tax evasion which is the deliberate non-payment of tax that is in fact legally due, for example by making false tax returns. While in theory tax avoidance and tax evasion are entirely distinct, in many practical cases it requires a court to rule which description applies to any specific set of transactions. See also General Anti-Avoidance Rule...

tax avoidance

tax avoidance   Quick reference

A Dictionary of Law Enforcement (2 ed.)

Reference type:
Subject Reference
Current Version:
2015
Subject:
Law
Length:
20 words

...avoidance The lawful arrangement or planning of one’s affairs so as to reduce liability to tax. Compare tax evasion...

tax avoidance

tax avoidance   Quick reference

A Dictionary of Law (9 ed.)

Reference type:
Subject Reference
Current Version:
2018
Subject:
Law
Length:
326 words

...tax avoidance The lawful arrangement or planning of one’s affairs so as to reduce liability to tax. If a person marries in order to reduce his tax burden he is practising tax avoidance: if he tells the Revenue that he is married when he is not, he is guilty of tax evasion . As Denis Healey once said: “The difference between tax avoidance and tax evasion is the thickness of a prison wall”. In other respects, however, the concept of tax avoidance is not so easily identified. According to Lord Nolan : “The hallmark of tax avoidance is that the taxpayer...

avoidance conditioning

avoidance conditioning n.   Quick reference

A Dictionary of Psychology (4 ed.)

Reference type:
Subject Reference
Current Version:
2015

...conditioning the organism has to make a positive response in order to avoid the aversive stimulus, whereas in passive avoidance conditioning it has to abstain from making the response in order to avoid the aversive stimulus. Also called avoidance learning . See also Kamin effect , Sidman avoidance conditioning , two-way avoidance conditioning . Compare escape conditioning...

tax avoidance

tax avoidance   Quick reference

A Dictionary of Accounting (5 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
82 words

...avoidance Minimizing tax liabilities legally and by means of full disclosure to the tax authorities. In the UK there has generally been a clear distinction between tax avoidance and illegal tax evasion , with the authorities legislating to forbid specific arrangements where this seems desirable ( see Westminster doctrine ). However, the recently introduced General Anti-Abuse Rule breaks new ground in its attempt to outlaw all tax avoidance measures that can be deemed ‘artificial and abusive’. See also tax planning...

tax avoidance

tax avoidance   Quick reference

A Dictionary of Finance and Banking (6 ed.)

Reference type:
Subject Reference
Current Version:
2018

...avoidance ( tax planning ) Minimizing tax liabilities legally and by means of full disclosure to the tax authorities. In the UK there has generally been a clear distinction between tax avoidance and illegal tax evasion , with the authorities legislating to forbid specific arrangements where this seems desirable ( see westminster doctrine ). However, the General Anti-Abuse Rule introduced in 2013 breaks new ground in its attempt to outlaw all tax avoidance measures that can be deemed ‘artificial and abusive’. See also abusive tax shelter...

tax avoidance

tax avoidance   Quick reference

A Dictionary of Finance and Banking (5 ed.)

Reference type:
Subject Reference
Current Version:
2014

...avoidance ( tax planning ) Minimizing tax liabilities legally and by means of full disclosure to the tax authorities. In the UK there has generally been a clear distinction between tax avoidance and illegal tax evasion , with the authorities legislating to forbid specific arrangements where this seems desirable ( see westminster doctrine ). However, the proposed General Anti-Abuse Rule breaks new ground in its attempt to outlaw all tax avoidance measures that can be deemed ‘artificial and abusive’. See also abusive tax shelter...

tax avoidance

tax avoidance   Quick reference

A Dictionary of Business and Management (6 ed.)

Reference type:
Subject Reference
Current Version:
2016
Subject:
Social sciences, Business and Management
Length:
82 words

...avoidance ( tax planning ) Minimizing tax liabilities legally and by means of full disclosure to the tax authorities. In the UK there has generally been a clear distinction between tax avoidance and illegal tax evasion , with the authorities legislating to forbid specific arrangements where this seems desirable ( see Westminster doctrine ). However, the recently introduced General Anti-Abuse Rule breaks new ground in its attempt to outlaw all tax avoidance measures that can be deemed ‘artificial and...

avoidance style

avoidance style   Quick reference

The Concise Oxford Dictionary of Linguistics (3 ed.)

Reference type:
Subject Reference
Current Version:
2014
Subject:
Linguistics
Length:
65 words

... style Style of speech that has to be used, in some communities, in talking in the presence of someone with whom close social contact is taboo. Widespread in Australian languages, where a part or almost the whole of the vocabulary must be replaced by special avoidance terms in the presence of certain relatives. Often called ‘mother-in-law language’, this relative being typically or specially...

tax avoidance

tax avoidance   Reference library

The New Oxford Companion to Law

Reference type:
Subject Reference
Current Version:
2009
Subject:
Law
Length:
755 words

...avoidance Today's tax lawyers distinguish tax avoidance from tax mitigation and tax evasion. Tax avoidance is an industry, as readers of the Sunday newspapers know. However, it is a lawful activity and it means so arranging one's affairs as to avoid the maximum incidence of taxation. As shown by the case of IRC v Duke of Westminster (1936) , the effectiveness of the tax system depends in part on the attitude of the judges when interpreting and applying the legislation. There, a blinkered view of the facts meant that the taxpayer ( Duke ) was entitled to his...

avoidance relationships

avoidance relationships   Quick reference

A Dictionary of Sociology (4 ed.)

Reference type:
Subject Reference
Current Version:
2015
Subject:
Social sciences, Sociology
Length:
193 words

... relationships A generic term applied to certain potentially difficult or stressful affinal (‘by marriage’) secondary relationships in extended families. These relationships are, to a differing degree in different societies, subject to strain—either because of the potential for (threatening) sexual relations or because of lack of a specified role content for incumbents. Typically, strain is avoided by physical avoidance; by codifying the relationship so that it is subject to minute regulation of correct behaviour and precise requirements; or by...

tax avoidance

tax avoidance   Reference library

The Handbook of International Financial Terms

Reference type:
Subject Reference
Current Version:
2005

...avoidance . Legally acceptable arrangements designed to reduce the tax burden on an individual or organization. Most organizations aim to arrange their affairs so as to minimize their tax position, a proposition accepted in law. It may involve simple steps such as deferring income from one fiscal year to the next, or sophisticated structures designed to exploit loopholes or concessions offered in the tax laws. It is also known as tax planning . The illegal route is known as tax evasion...

View: