haku: @indexterm EMPLOYEE STOCK OWNERSHIP / yhteensä: 81
viite: 26 / 81
| Tekijä: | Wachs, M. |
| Otsikko: | Employee stock ownership plans (ESOPs) bring small-business owners tax breaks |
| Lehti: | Management Review
1988 : NOV, VOL. 77:11, p.38-49 |
| Asiasana: | EMPLOYEE STOCK OWNERSHIP TAX ALLOWANCES SMALL BUSINESS EFFECTIVENESS |
| Kieli: | eng |
| Tiivistelmä: | The idea behind employee stock ownership plans (ESOPs) is highlighted. The main impetus for converting to an ESOP is the substantial tax benefits available to the owners of smaller private business. Today, over 8,100 ESOPs are in force, making shareholders of more than 8,153, 000 USA workers. The results seem encouraging. In a study of 65 small businesses with ESOPs it was found that sales grew at a rate of 12.7 p.c., compared with 9.7 p.c. for non-ESOP companies in the same industries and regions. Employment growth in the ESOP companies was 3.4 times greater than the industry average. Benefits for retiring owners are characterized. Some facts about the origin of ESOP are listed. The prospects of ESOP are considered. |
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