This course of action boosts compliance by making evasion and avoidance less attractive.
In practice these tax hikes are still problematic, since evasion and avoidance will limit the revenue gains.
But Roosevelt was now set on erasing the old distinction between evasion and avoidance that the Treasury had danced around for so long.
The UK Treasury is also clamping down on tax evasion and avoidance, both by companies and individuals, in an effort to raise much needed-revenue.
After the four-hour summit, Mr Cameron will travel to Paris to meet French President Francois Hollande at the Elysee Palace where co-operation on tax evasion and avoidance as well as tackling corporate secrecy will again be on the agenda.
BBC: David Cameron seeking action on tax avoidance at EU summit
There are several problems with this passage, including the (perhaps deliberate) mixing of tax evasion and tax avoidance.
So we need global rules that prevent tax evasion and aggressive avoidance, and enable governments to collect the taxes they are owed.
The European Commission has announced a series of proposals designed to tackle the "scandalous loss of much-needed revenue" EU members suffer through tax evasion and tax avoidance.
They also discussed how G8 countries could take "concrete action" on tax evasion and aggressive tax avoidance.
Mr Cameron and Mrs Merkel also discussed the forthcoming G8 summit, which the prime minister is hosting at Lough Erne in Northern Ireland, and the need to show "global leadership" in tackling tax evasion and aggressive tax avoidance.
Welcoming the revisions by the International Maritime Organization (IMO) of its recommendations and guidance on preventing and suppressing piracy and armed robbery, the Council further urged States, in collaboration with the IMO and the shipping and insurance industries, to continue to develop and implement avoidance, evasion, and defensive best practices and advisories to take when under attack or when sailing in the waters off the Somali coast.
The report comes amid growing public and political concern about tax avoidance and evasion.
Rob Gray, Guernsey's director of Income Tax, said they would help the islands' authorities in ending tax avoidance and evasion.
BBC: Guernsey, Jersey and Isle of Man sign taxation agreement
Mr Cameron will urge EU leaders to back global action against tax evasion and "aggressive" tax avoidance that is causing nations "staggering" losses.
Questions also covered the 2011 Budget, tax avoidance and evasion, fiscal integration in the eurozone, economic growth and the size of the UK deficit.
The coalition government has made cracking down on tax avoidance and evasion one of its key priorities as part of efforts to boost the exchequer and reduce the deficit.
BBC: Tax avoidance schemes 'costs UK billions in lost revenue'
The new report is one of a series the Senate subcommittee has done on offshore tax avoidance and evasion, including by individuals with secret accounts at UBS AG and other foreign banks.
FORBES: Senate Report Details HP & Microsoft Offshore Tax Ploys
If so, they clearly do not understand the difference between tax avoidance and tax evasion.
Mr Moscovici said France was "strongly determined to fight against tax fraud, tax avoidance, and tax evasion".
So if raising marginal tax rates causes a decrease in tax revenue thanks to a combination of legal tax avoidance, illegal tax evasion, and voluntary emigration, so be it.
Moreover, one man's illegal tax evasion is another's legitimate tax avoidance, and one regime's lack of transparency is another's respect for privacy.
Tax evasion is illegal and cannot be condoned, but tax avoidance is when people devise mechanisms which contravene an interpretation of the spirit of the law but are nonetheless perfectly legal and intended wholly or primarily to reduce their liabilities.
That is an example of high-end tax evasion but travel around the islands and other signs of tax avoidance are on display everyday.
Small business owners agree with Phil and Supreme Court Justice Louis Brandeis, who wrote that while tax evasion is illegal, tax avoidance is commendable.
FORBES: Why Phil Mickelson Should Be Praised For His Comments On Tax Rates
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