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.     

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.     

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.     

School violence in the eyes of the beholders: an integrative aggression-victimization perspective

Five experiments explored, within the framework of functional measurement, the importance assigned by 3rd and 4th graders (n = 117) to expectations of potential perpetrators from their potential victims. Each participant was requested to imagine potential incidents of school violence where four familiar classmates were presented as protagonists (i.e., perpetrator and victim). An orderly manipulation of the combination of the level (high or low) of aggressiveness and susceptibility to victimization in each protagonist was made. The participants were informed whether or not the victim was about to deliver tangible rewards, display signs of suffering, or retaliate (2*2*2 = 8 conditions). For each potential incident, the participant estimated the likelihood that an attack will take place. The following order of importance was found: Reward > Retaliation > Suffering. Victim's aggressiveness was slightly effective. From an applied perspective, most notable is the tendency to lower the likelihood of violence when the educator knows about the incidents.