Outlaw foreign tax shelters & all other means of offshoring money to avoid taxes. Individuals fined the entire amount & jailed for 5-20 years, depending on the amount of money & degree of evasiveness. Ditto for the CEO, CFO of both a corporation & of its Accounting firm. Corporations pay an additional fine of 25% of the amount & forfeit rights to bankruptcy. Individuals & corporations which expatriate to avoid taxes lose citizenship & pay stiff tariffs if they do business w/U.S. from abroad.