Where to find information about "offshoring" liquid assets?

As we all know, one of the gigantic advantages of FairTax is it stops the really bad practice of legal offshoring of liquid assets owned by American citizens and businesses for income tax reduction reasons (e.g., keep these assets out of the reach of the IRS).

I have a question though: can anyone point me to a web page where I can find out about the practice of offshoring assets and the current amount offshored?