English

This case study disccuses the 1042 rollover of Select Machines and the employee purchase of the company from its retiring owners. It compares and contrasts the creation of ESOPs with that of cooperatives using the 1042 rollover provision and provides an overview of a co-op business succession model

This book provides a rich history of the Rochdale Pionners and highlights the important role the town of Rochdale pplayed in ushering in the Industrial Revolution. It records the economic and social conditions facing the working place people of Northern England during the first half of the nineteenth century. It also uncovers the influence of the British Cooperative movement of the 19th Centur on the development of national policies in such areas as consumer standards, women's rights, and popular education

This guide provides a catalog of efforts made by local government institutions to support cooperative development in their regions

This book is an anthology of reports and papers from the 2007 U.S. Social Forum. It shares a wealth of new economic alternatives springing up in the USA and globally.

This research report identifies policies, structures, and financing mechanisms that can inform the development of appropriate models for Manitoba as well as suppot sector-controlled and self-sustaining co-operative development organizations. In so doing the report analyzes the context and history, sector infrastructure, tax legislation, and policies impacting cooperative development in Spain (Mondragon Co-op), Italy (the Emilia Romagna region), Quebec, and Manitoba.

This brief article disccuses the role of cooperatives in fueling economic recovery and the importance of public policy in cultivating factors of success.

This proposal examines the problem of economic disparity facing the United States, and presents an option for reform based on employee ownership and incentive-based compensation. It also proposes a change in tax policy accordingly and examines the impact of the proposal on a few Fortune 500 firms.

This white paper addresses the issue of fairness in funding for cooperative development in the United States and advocates for federally funded cooperative development assistance that is on par with that ofered for non-cooperative business development. It also emphasizes the disparity between rural and urban cooperative access to funding and proposes an increase in availabiity of funding for urban cooperatives without hindering rural cooperative development.

The employee-owned sector – where companies are wholly or substantially owned by their staff – is estimated to be worth £25 billion annually, equivalent to 2% of UK GDP. Employee-owned businesses (EOBs) operate in a wide range of sectors, from retail, manufacturing and engineering to financial services. Employee-owned organisations also operate in the public sector, delivering services such as health and community care.

This article examines the role of ESOPs in transfering wealth to employees and the financial impact of ESOP legislation.