Wait....isn't boosting just inverse smurfing?

In both you are purposefully getting to a rank you do not deserve (ruining games on the way as you either purposefully lose or there is such a high skill difference the enemy team might as well afk). Once you get to said rank, it is unlikely that you stay there unless you purposefully lose (smurfing) or continue to be boosted (boosting).

If these two are very similar, why is one condoned and any participants are perma'd, while the other is allowed to do whatever they want.