Whistleblowing as a new regulatory instrument in global governance: the case of tax evasion

Abstract

The cross-border impacts of whistleblowing recently have become far more visible and consequential, as evident with the ‘Paradise’ and ‘Panama Papers’ leaks, which exposed tax and other financial wrongdoings of prominent personalities around the world, leading to scandals, resignations and prosecutions. Despite its new prominence, whistleblowing often continues to be seen as a series of ad hoc chance acts. We argue instead that whistleblowing is an increasingly institutionalized regulatory tool that is enabled by an emergent ‘whistleblowing system’, with similarities to other new forms of informal global governance. Whistleblowing can be controversial, and we develop a framework for assessing whether any particular whistleblowing event and the system that enables it are in the public interest. We then apply this analysis to the case of global tax evasion. We conclude that a whistleblowing system can make important contributions to difficult cross-border regulatory challenges such as tax evasion, especially where other governance systems fail.     

What really happened at Paris?

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British Documents on Foreign Affairs: Reports and Papers from The Foreign Office Confidential Print (General Editors K. Bourne and D. Cameron Watt). Part II. From the First to the Second World War. Series I. The Paris Peace Conference of 1919 (ed.) M. Dockrill, Vols. 1-7. University Publications of America, 1989. $1050 (14 vols).

Bruce Kent, The Spoils of War. The Politics, Economics and Diplomacy of Reparations 1918-1932, Oxford: Clarendon Press, 1989. £40.

F.S. Northedge, The League of Nations: Its Life and Times 1920-1946, Leicester: Leicester University Press, paperback edition, 1988, £12.95.

Klaus Schwabe, Woodrow Wilson, Revolutionary Germany, and Peace-making, 1918-1919: Missionary Diplomacy and the Realities of Power. Translated from the German by Rita and Robert Kimber, Chapel Hill, NC: University of North Carolina Press, 1985. $40.

Arthur Walworth, Wilson and His Peacemakers: American Diplomacy at the Paris Peace Conference, 1919, New York: Norton, 1986 £24.75.     

What Happens to Anti-Racism When We Are Post Race?

Despite the resistance from radical antiracist formations, autonomously organised by racialized minorities and migrants themselves, that can be witnessed in many spaces, the success with which antiracism has been both appropriated and relativized by the state as well as hegemonic activist voices poses a significant threat. The politics of diversity and the consensus around the notion that western societies are post-race contribute to portraying the critique of racism from people of colour as inaccurate, alienating and counter-productive to the achievement of social cohesion. The necessity of dismantling the idea of race as suggested by antiracist activists and scholars has been subverted in the deconstruction of the experience of racism by an ‘antiracialist’—rather than a more radical antiracist—agenda intent on relativizing the struggle against racism as one among many. The consequence of this in the context of postracialism is for racism itself to be departicularized and dissociated from its historical roots. Antiracism needs to reclaim the risk, that Goldberg argues is inherent to it, and rescue it from being universalised into meaninglessness.     

‘A conference now': Lloyd George and peacemaking, 1939: Sidelights from the unpublished letters of A.J. Sylvester

Lloyd George's latest infatuation [with Hitler, after his visit to Germany in 1936] was something more than the momentary lapse of a failing dotard. To sup with the devil was completely in character for the man who, at the summit of affairs in 1919, had been drawn to power like a moth to a candle, who had come to worship success for its own sake and on its own terms and to make it the first and last determinant oi his actions; and who, for his final appearance on the world stage, a few years after the Berchtesgaden visit, aspired to a role that would reconcile power with practical politics ‐ that of a British counterpart to Marshal Petain; in which capacity, let it be said, he would doubtless have pulled off a better “deal” than most. (A. Lentin, Lloyd George, Woodrow Wilson and the Guilt of Germany. An Essay in the Pre‐history of Appeasement, 1984, p. 154.)     

Expected to live: Women shoah survivors' testimonials of silence

Despite the apparent recent flood of Shoah writing, silence is still a key component in survivors' survival strategies. Women Shoah survivors have found it particularly difficult to speak, or write, about their experiences, because of the implications of survival in relation to their possible sexual exploitation during the Shoah. Until relatively recently, writing about the Shoah tended to remain gender-neutral. This article is situated within the increasingly prominent feminist scholarship about the Shoah. Based on the accounts of women Shoah survivors, in testimony, poetry, and fiction, the article examines the gendered implications of the tensions between the self-imposed silences and the silences imposed on survivors by society on the one hand, and the gaps between the experiences of the Shoah and the discourses available to tell them on the other.     

Global Governance through Private Organizations

Governance at international and global levels is not only provided through states and markets but also through a variety of private organizations. The business world is well represented through this kind of organization and contributes to global governance through self-regulation across a number of industries. This article examines these efforts in the encompassing organization of global commerce, in the pharmaceutical industry and among dye stuffs producers. Smaller organizations are generally better suited to monitor compliance and impose sanctions on members violating the codes and norms behind self-regulation. Even small organizations, however, are confronted with problems and there is also evidence of large and very complex organizations having established effective mechanisms as alternatives to public regulation. These experiences can be built into theories on self-regulation as a form of global governance.     

'A conference now': Lloyd George and peacemaking, 1939: Sidelights from the unpublished letters of A.J. Sylvester

Lloyd George's latest infatuation [with Hitler, after his visit to Germany in 1936] was something more than the momentary lapse of a failing dotard. To sup with the devil was completely in character for the man who, at the summit of affairs in 1919, had been drawn to power like a moth to a candle, who had come to worship success for its own sake and on its own terms and to make it the first and last determinant oi his actions; and who, for his final appearance on the world stage, a few years after the Berchtesgaden visit, aspired to a role that would reconcile power with practical politics - that of a British counterpart to Marshal Petain; in which capacity, let it be said, he would doubtless have pulled off a better “deal” than most. (A. Lentin, Lloyd George, Woodrow Wilson and the Guilt of Germany. An Essay in the Pre-history of Appeasement, 1984, p. 154.)     

Lawyer Satisfaction in the Process of Structuring Legal Careers

This article proposes a new approach to the study of job satisfaction in the legal profession. Drawing on a Bourdieusian understanding of the relationship between social class and dispositions, we argue that job satisfaction depends in part on social origins and the credentials related to these origins, with social hierarchies helping to define the expectations and possibilities that produce professional careers. Through this lens, job satisfaction is understood as a mechanism through which social and professional hierarchies are produced and reproduced. Relying on the first national data set on lawyer careers (including both survey data and in-depth interviews), we find that lawyers' social background, as reflected in the ranking of their law school, decreases career satisfaction and increases the odds of a job search for the most successful new lawyers. When combined with the interview data, we find that social class is an important component of a stratification system that tends to lead individuals into hierarchically arranged positions.