ances , ▁sh ifting ▁the ▁bur den ▁to ▁the ▁middle ▁and ▁working ▁classes ▁by ▁way ▁of ▁high ▁value - added ▁tax es ▁( which ▁are ▁easier ▁to ▁collect ). ▁Im prov ements ▁in ▁enfor cement ▁since ▁the ▁ 1 9 9 0 s ▁have ▁ab ated ▁the ▁problem ▁from ▁its ▁peak ▁in ▁the ▁ 1 9 8 0 s , ▁when ▁fully ▁half ▁of ▁all ▁tax ▁li abilities ▁( and ▁most ▁income ▁tax es ) ▁were ▁ev aded . ▁Nevertheless , ▁Hern án ▁Ar b iz u , ▁a ▁former ▁J P ▁Morgan ▁Ch ase ▁executive , ▁test ified ▁in ▁ 2 0 1 3 ▁and ▁ 2 0 1 4 ▁on ▁how ▁Argent ine ▁fir ms ▁and ▁wealth y ▁Argent ine ▁clients ▁still ▁e va de ▁bill ions ▁of ▁dollars ▁in ▁tax es ▁using ▁local ▁banks ▁and ▁exchange ▁houses . ▁Among ▁those ▁imp licated ▁were ▁the ▁Clar ín ▁Media ▁Group ; ▁energy ▁firm ▁Pet ro bras ▁Argentina ; ▁electric ity ▁distrib utor ▁Ed es ur ; ▁the ▁late ▁María ▁Am alia ▁Lac ro ze ▁de ▁Fort ab at ▁and ▁her ▁exec utor , ▁Congress man ▁Alfonso ▁Pr at - G ay ; ▁former ▁Y PF ▁head ▁Sebast i án ▁E sk en azi ; ▁and ▁the ▁late ▁television ▁host ▁Bern ardo ▁Ne ust adt . ▁ ▁During ▁his ▁testim ony , ▁he ▁described ▁how ▁he ▁helped ▁clients ▁move ▁funds ▁to ▁off sh ore ▁accounts ▁( main ly ▁in ▁Switzerland ), ▁using ▁private ▁bank ing ▁offices ▁and ▁legal ▁loop hol es . ▁He