There are several reasons why calling depreciation a tax avoidance is flat wrong.

• It's only depreciation on the buildings, not the land.

• Since buildings DO get used up over decades it makes sense to depreciate them (39.5 or 27.5 based on use) as they are used.

• This also follows the matching principal, that you can only deduct a portion of the basis in the year in which it was actually used. This isn't any different than prepaid insurance, you deduct what matches what you used.

• When you make renovations, you either add to the basis, or start depreciation for that renovation cost all over. There are special rules for when to use each, but there is in no way anything free.

• You put out the money up front, and get the tax expenditures over several years (or decades). If you understand Time Value of Money, this isn't beneficial at all.

You cannot spend your way into prosperity, and there isn't anything positive about depreciation from the tax payer's perspective, it would usually be better for the tax payer to expense the entire purchase in the first year (hence special depreciation and 179 deductions being popular whenever allowed)