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views  Senator Carl Levin On Microsoft's "Tax Shams And
Gimmicks"  Senator Carl Levin has been running hearings into the
way that various multinational companies use the tax code. It’s
entirely possible to have some sympathy for the position of the
Distinguished Solon. It’s also possible to entirely dismiss his
concerns. Because what it really comes down to is whether we
believe in the rule of law or not.  The Senator has a very good
outline of what he’s complaining about in his opening remarks
which you can find here. I don’t doubt that what he says is
factually true.  However, here’s what is really at the heart of
this discussion. The vital question: is there such a thing as
tax avoidance?  There are two positions that are clear and
obvious concerning tax. One is where you are simply a scofflaw
and just don’t pay the tax that is due. This is tax evasion, is
a criminal matter and if you’