> You could argue it's tax avoidance, but it's not even that, it's just making a donation, and that's how they are taxed. It's part of your normal activity: taxes are higher on some things than others.

Right, but if it's perfectly legal to emigrate to a lower-tax jurisdiction, is that not "part of normal activity"?

I think there's an argument to remove the tax deduction for donations. If you are doing it altruistically, then you still owe your fair share to the government, no?