thanks to Siobhan Ring for asking this one.
this is for outreach work in the States, so can anyone think of a simpler and easier to understand version for folks with lower literacy? or do you think even low literacy folks will understand norma tributaria? lagunas en la ley de impuestos might be more widely understood but the loopholes are usually in the codes, not the actual laws. maybe that's putting too fine a point on it.