Which of the following is tantamount to absence of taxation ?

In classical public finance theory (following E.R.A. Seligman's classification of tax incidence and escape), tax evasion occurs when a taxpayer avoids paying the tax altogether; because the government receives no revenue and no one bears the financial burden of the tax, evasion is described as 'tantamount to the absence of taxation.' By contrast, shifting of a tax transfers the tax burden from the initial payer to another person after the tax is paid; tax transformation occurs when a producer absorbs the tax by improving productive efficiency; and tax capitalisation reduces the capital value of a durable asset by the discounted present value of future tax payments, placing the entire capitalised burden on the original seller.