6 ways to escape taxation

The six (6) basic ways of escaping taxation are:

[1] Shifting of the burden of the tax;
[2] Capitalization;
[3] Avoidance;
[4] Transformation;
[5] Exemption; and
[6] Evasion.

Note that, under [1], the tax is not shifted but the burdent. Also, [6] is illegal and punishable.