The Hidden Wealth of Nations, The Scourge of Tax Havens by Gabriel Zucman published in 2015. Zucman is French and currently teaches at UC Berkeley. In this book, he describes how tax cheaters avoid taxation and he suggests a way for the taxing authorities of the world to collect what is properly and legally due. There are registers in major countries where securities are listed with their owners. If those registers are linked creating a global financial register, then tax avoidance would be much more difficult. The US registry is maintained by a private corporation, Depository Trust Company, at 55 Water Street, New York City.
Once a global register is created, tax avoidance will become much more difficult. An additional record of derivatives and other exotic financial instruments would be required for complete coverage of all financial transactions. Countries like Luxembourg that derive much national income from servicing tax cheats would see their revenues drop. The rest of world would gain from easier policing of tax revenues that would grow to fund necessary government services. Tax cheating would be a thing of the past.