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...

A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis....

Previous research on Corporate Social Responsibility (CSR) in Switzerland has made few attempts to identify actual and potential stakeholders and their diverging contributions to this topic.Using stakeholder map methodology, showing power, urgency, legitimacy, and concerns of different actors,...