Measuring governments' online accountability

"Paper in press"This paper aims to propose an electronic accountability index of information disclosure on the web – named e-accountability index (e-AI). In particular, the methodology used to develop the e-AI, based on seven areas of the Global Reporting Initiative (GRI) survey, is described and explained. The application of the index is then illustrated using central governments’ websites of the 12 South American countries, often referred to as not discharging enough accountability. The e-AI scores can be recorded for different countries that may be, therefore, ranked accordingly. This research contributes by developing an important index of electronic accountability that takes into account the standards of good governance and the accessibility and usability of each government’s website, to improve the disclosure of information and evaluate their level of accountability in a comparative-international perspective.This study was partially conducted at the Research Center in Political Science (UIDB/CPO/00758/2020), University of Minho/University of Évora and supported by the Portuguese Foundation for Science and Technology (FCT) and the Portuguese Ministry of Education and Science through national funds

Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity

This study investigates the effect of mandatory public Country-by-Country Reporting (CbCR) for European banks on their presence in tax and regulatory havens. We find that the number of subsidiaries of European banks in tax havens declines significantly after the introduction of mandatory public CbCR in contrast to insurance firms that need not disclose. We document that this decline is mainly driven by a reduction of subsidiaries in small countries with little economic substance (“dot havens”) and in tax havens that are regulatory havens at the same time, i.e., with high financial secrecy. Further, we find that high exposure to reputational risk is a major amplifier of reorganizational activities. Our results explain prior mixed evidence and document that CbCR effectively curbs tax haven presence only under specific circumstances, i.e., in countries offering both tax shelter and financial secrecy, and more strongly for banks with high reputational risk. These findings suggest that increased tax disclosure on banks does not effectively attenuate tax haven presence per se, but only for a subset of havens and banks. Policymakers need to be aware of these limitations, especially during the current discussion of extending public CbCR to all large multinationals.Series: WU International Taxation Research Paper Serie

Intelligence Gathering and the Law: Conflict or Compatibility?

Article by Benjamin R. Civiletti, Attorney General of the United States (1979-1981), regarding the sensitivity and complexity of intelligence gathering. Document includes handwritten notes and was originally published in the Fordham Law Review.https://ir.lawnet.fordham.edu/events_programs_sonnet_articles/1002/thumbnail.jp

The Attorney–Client Privilege and Discovery of Electronically-Stored Information

The attorney-client privilege is the most sacred and important privilege in our legal system. Despite being at the center of daily practice, the privilege still remains a mystery for many lawyers. This is primarily because the privilege is not absolute, and there are certain actions or non-actions that may waive it. The application of the privilege is further complicated by electronic discovery, which has both benefits and drawbacks. On one hand, it has made the practice of law more efficient. On the other hand, it has made it easier to inadvertently waive the attorney-client privilege in response to a discovery request. This iBrief examines attorney-client privilege issues that may arise during e-discovery, and provides practical guidelines for attorneys responding to e-discovery requests

Doe v. Ashcroft and Its Place in the Judicial Trend: How the Courts Have Advanced Civil Liberties in Step with Advances in Technology

As many jurists and scholars have noted, the United States has a long-standing history of encroaching upon the civil liberties of its citizens, especially during times of war or conflict.\ud \ud For instance, during the Civil War, President Lincoln unilaterally suspended the writ of habeas corpus in response to increased violence and the threat of Southern succession.During World War I, Postmaster General Albert Burleson used the Espionage Act to suspend mailing privileges for certain “non-mailable” materials, such as newspapers and other dissident publications critical of the war effort