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

Research output: Contribution to journalJournal articlepeer-review

Standard

Whistleblowing as a new regulatory instrument in global governance : the case of tax evasion. / Porter , Tony ; Ronit, Karsten.

In: Cambridge Review of International Affairs, Vol. 31, No. 6, 2018, p. 537-560.

Research output: Contribution to journalJournal articlepeer-review

Harvard

Porter , T & Ronit, K 2018, 'Whistleblowing as a new regulatory instrument in global governance: the case of tax evasion', Cambridge Review of International Affairs, vol. 31, no. 6, pp. 537-560. https://doi.org/10.1080/09557571.2018.1546278

APA

Porter , T., & Ronit, K. (2018). Whistleblowing as a new regulatory instrument in global governance: the case of tax evasion. Cambridge Review of International Affairs, 31(6), 537-560. https://doi.org/10.1080/09557571.2018.1546278

Vancouver

Porter T, Ronit K. Whistleblowing as a new regulatory instrument in global governance: the case of tax evasion. Cambridge Review of International Affairs. 2018;31(6):537-560. https://doi.org/10.1080/09557571.2018.1546278

Author

Porter , Tony ; Ronit, Karsten. / Whistleblowing as a new regulatory instrument in global governance : the case of tax evasion. In: Cambridge Review of International Affairs. 2018 ; Vol. 31, No. 6. pp. 537-560.

Bibtex

@article{2df87a6fac084722ab967fcf8d1c9cc7,
title = "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 {\textquoteleft}Paradise{\textquoteright} and {\textquoteleft}Panama Papers{\textquoteright} 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 {\textquoteleft}whistleblowing system{\textquoteright}, 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.",
author = "Tony Porter and Karsten Ronit",
year = "2018",
doi = "10.1080/09557571.2018.1546278",
language = "English",
volume = "31",
pages = "537--560",
journal = "Cambridge Review of International Affairs",
issn = "0955-7571",
publisher = "Routledge",
number = "6",

}

RIS

TY - JOUR

T1 - Whistleblowing as a new regulatory instrument in global governance

T2 - the case of tax evasion

AU - Porter , Tony

AU - Ronit, Karsten

PY - 2018

Y1 - 2018

N2 - 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.

AB - 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.

U2 - 10.1080/09557571.2018.1546278

DO - 10.1080/09557571.2018.1546278

M3 - Journal article

VL - 31

SP - 537

EP - 560

JO - Cambridge Review of International Affairs

JF - Cambridge Review of International Affairs

SN - 0955-7571

IS - 6

ER -

ID: 212903879