Canadian National Report prepared for the Vienna University of Economics and Business, Conference on tax secrecy and transparency, Rust, Austria, July, 2012. The aim of the project is to assess how different countries regard the treatment of tax information and tax secrecy. Topics include the...

How can transaction costs prevent effective monitoring of members in an organization? In this paper I test for a relationship between the cost of monitoring and free riding behavior within a religious organization by using a historical case study: the Cistercian Order in Ancien Regime France....

One way by which microentrepreneurs can increase their ability to take debt is to take equity alongside, thus respecting prudent ratios and reducing stress. But microequity has not developed in most of the developing world. At the same time, since 1983, microequity has been started in France...

The world-wide move of Reform of Universities encounters a special echo in France, where there are some who reproach its challenging the French social model. This latter is based on a strict separation between the business world and the access system to basic rights, that are symbolized by the...

The aim of this paper is first to describe the association leaders' profile (here the presidents), in comparison with the French population. After the leaders' profile, in order to have a better knowledge of its structure and its chances of evolution, it deals with the origin and the associative...