According to Forbes, "the Washington based World Justice Project’s latest rule of law index gives civil society a sense of which governments are fair and accountable and the U.S. is not even in the top 15." The study of over 90 countries lists the top ten best governments as, 10. Japan 09. Germany 08. Austria 07. The Netherlands 06. New Zealand 05. Australia 04. Finland 03. Norway 02. Sweden 01. Denmark