search query: @indexterm pay / total: 1509
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Author: | Collard, D. Godwin, M. Hudson, J. |
Title: | The provision of company benefits in the UK |
Journal: | Journal of Business Finance and Accounting
2005 : SEP/OCT, VOL 32:7-8, p. 1397-1421 |
Index terms: | Economies of scale Purchasing Taxation Incomes Pay Theories Models United Kingdom |
Language: | eng |
Abstract: | It is argued that a company will provide benefits (hereafter as: b-fit./b-fits.) if they are worth more to the employee than income equal to the net amount that it is costing the firm to provide the b-fit. Due to the denied choice, other things being equal an individual would prefer the income. But the firm may be able to provide a b-fit-wage package compensating the individual because of i. tax advantages, ii. economies of scale in purchasing or iii. production function advantages. The empirical work's focus is on b-fit. provision in the UK. |
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