The persistence of high rates of unemployment calls for a discussion of the tax treatment of production factors. In France as in many other countries, material productive resources are subject to a legally recoverable tax, VAT, whereas unrecoverable obligatory social levies strike human...

For several years, there has been an important increase in sub-contracting. Thereupon, it seemed necessary to ask the question of whether their respective outsourcing strategies might be related to their attitude towards taxation, notably with regard to VAT recovery. May VAT contribute to a...

In the context of enterprise responsibility, some refer to social Responsibility alone, whereas others make a distinction with regard to Societal Responsibility. By Societal is meant : "what concerns the structure, the organization, the functioning of society". This distinction is the...

The question concerning the domain covered by enterprise governance has not been definitely settled and neither has the question of the dividing line between governance and leadership. Thus, the real issue is the interpretation of governance to-day. Does it have to be confronted with that other...

Ever since the Creation of the stock exchange, scientists have tried to endow them with a theoretical representation. Mathematicians endeavoured to demonstrate that the Gaussian character of financial markets should by necessity neutralise any speculative temptation. Astrophysicists went further...