This document discusses different forms of escaping taxation and exemption from taxation. It covers shifting the tax burden, capitalization, transformation, avoidance, exemption, and evasion. Shifting involves transferring the tax burden legally to another party like consumers. Capitalization is reducing the price of taxed goods based on future taxes. Transformation is improving production to offset tax costs. Avoidance uses legal methods to minimize taxes, while evasion uses illegal means. Exemption grants immunity from taxes to certain groups. Evasion involves fraudulent attempts to lessen taxes owed.