It is not even abuse of the system in furtherance of tax avoidance: it is the very point of the system.
"It's not that they don't believe you - but equally they don't want people going on a spending spree and then saying it wasn't me because that too is fraud, " says Richard Hurley, of the UK's fraud prevention service Cifas, the Credit Industry Fraud Avoidance System.
It is very high, up there with the new French rate, if there are no allowances, no possibilities for simple avoidance or exit from the system.
FORBES: Why France's 75% Income Tax Rate Is Going To Be So Disastrous
Opposition spokesman Lord Eatwell said tax avoidance by businesses "undermines any perception of fairness in the tax system and imposes a dead-weight loss on the economy, by spawning a socially-useless tax avoidance industry".
Another especially important consideration for SUVs, according to Shenhar, is accident avoidance, including the effectiveness of the braking system, how nimbly the vehicle can be steered around obstacles in an abrupt lane-change maneuver, and how secure and forgiving the handling is.
However, the important question is does the French tax system offer zero such opportunities for tax avoidance?
FORBES: Why France's 75% Income Tax Rate Is Going To Be So Disastrous
The largest loopholes also favour the rich, making the tax system less progressive, and encourage rampant tax avoidance.
"We will reform the corporate tax system by simplifying reliefs and allowances, and tackling avoidance, in order to reduce headline rates, " said Mr Osborne.
The auto industry has intensified its research on how to link cruise control, steering, brakes and the cameras and sensors used for collision-avoidance systems into an integrated system able to guide a car safely.
One of the biggest challenges was writing software to integrate ADS-B with an older, less sophisticated collision-avoidance system.
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