In the US the Schwab broker (on line trades are $8.95) I spoke to this morning told me IRA Roth (tax paid when the funds are deposited but when removed are tax free, no limit) and ordinary IRA (Individual Retirement Accounts) pay tax on the amount you withdraw, no capital gains however) In these accounts no one can borrow shares.

I doubt that many brokers let you know someone has borrowed your shares, as I have never been notified that this has happened.

It seems the best way to control the situation is to make it illegal for any firm to loan out shares, this would help somewhat as you have to cover within three days. However if a pro has 12 different accounts he can just kite them from one account to another. Stopping trading for a few days would catch everyone, and a hefty fine +jail term would work. Jail terms in Turkey for drug trafficing has given them almost absolute control in that country.