Israeli legislation on aggressive tax planning

Israel's new law requiring taxpayers to report aggressive taxplanning arrangements to the Israeli Tax Authority requiresprofessionals to consider the reporting implications and therisks when advising clients.     

Rights-Based Judicial Review: A Democratic Justification

Law and Philosophy -     

Large‐Scale Social Protest: A Business Risk and a Bureaucratic Opportunity

The public versus private nature of organizations influences their goals, processes, and employee values. However, existing studies have not analyzed whether and how the public nature of organizations shapes their responses to concrete social pressures. This article takes a first step toward addressing this gap by comparing the communication strategies of public organizations and businesses in response to large‐scale social protests. Specifically, we conceptualize, theorize, and empirically analyze the communication strategies of 100 organizations in response to large‐scale social protests that took place in Israel during 2011. We find that in response to these protests, public organizations tended to employ a “positive‐visibility” strategy, whereas businesses were inclined to keep a “low public profile.” We associate these different communication strategies with the relatively benign consequences of large‐scale social protests for public organizations compared with their high costs for businesses.     

Coerce,Consent, and Coax: A Review of U.S. Congressional Efforts to Improve Federal Counterterrorism Information Sharing

Government Accountability Office reports and secondary sources reveal that the U.S. Congress has employed three distinct legislative approaches to address the federal counterterrorism information-sharing impasse: coerce, consent, and coax. One main example illustrates each approach: the Homeland Security Information Network project exemplifies the coerce approach; Intellipedia illustrates the consent approach; the office of the Program Manager of the Information Sharing Environment exemplifies the coax approach. Secondary examples are utilized including those of regional Fusion Centers, the Office of the Director of National Intelligence, and the National Counterterrorism Center. The merits and challenges of the three approaches are discussed and compared. The conclusion proposes ideas for using the approach most appropriate to specific counterterrorism challenges.