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...

Banks perform similar functions all over the world. Nevertheless, the banking systems around the world are very different. This paper analyses how the difference affects local firms as well as small and medium-sized enterprises. For my project, I combine banking and economic data of five EU...