In the original case against UBS there was one indispensible person:  Bradley Birkenfeld.  He had to do time, in jail and then at home with an electronic bracelet.  But he also received $104 million from the Internal Revenue Service for making possible the collection of billions of dollars in unpaid taxes.

Why haven’t more people become whistleblowers?  They are often the difference between prosecuting a case and not starting an action.  They are certainly instrumental in winning cases.  And people who blow the whistle can make huge sums of money.

It is a frightening action to take.  You are going up against big companies and often ending your chance of being employed in your business of choice.  The prospect of prison is also a deterrent.

Should governments consider amnesty for people who are willing to step up and expose the criminal cultures of the institutions in which they work?  Transparency International writes: Whistleblowers are invaluable in exposing corruption, fraud and mismanagement. Early disclosure of wrongdoing or the risk of wrongdoing can protect human rights, help to save lives and preserve the rule of law.

Safeguards also protect and encourage people willing to take the risk of speaking out about corruption. We must push countries to introduce comprehensive whistleblower legislation to protect those that speak out and ensure that their claims are properly investigated. Companies, public bodies and non-profit organisations should introduce mechanisms for internal reporting. And workplace reprisals against whistleblowers should be seen as another form of corruption.

Public education is also essential to de-stigmatise whistleblowing, so that citizens understand how disclosing wrongdoing benefits the public good. When witnesses of corruption are confident about their ability to report it, corrupt individuals cannot hide behind the wall of silence.