haku: @indexterm EMPLOYEE STOCK OWNERSHIP / yhteensä: 81
viite: 8 / 81
| Tekijä: | Koch, T. |
| Otsikko: | Mitarbeiter-Kapitalbeteiligung in den USA. |
| Lehti: | Management-Zeitschrift Industrielle Organisation
1990 : VOL. 59:9, p. 85-88 |
| Asiasana: | EMPLOYEE STOCK OWNERSHIP COMPANY OWNERSHIP USA |
| Kieli: | ger |
| Tiivistelmä: | In the United States, the participation of employees in the stock market has expanded tremendously within the last fifteen years. Today, some 11.5 million workers or approximately 12 p.c. of the total USA labour force have become shareholders through Employee Stock Ownership Plans (ESOP). The particular features of ESOP are described and analyzed. Its social context is highlighted. The ESOP's role in financing is discussed. It is shown that what kinds of tax preferences can be obtained by an ESOP. The relationship between the ESOP and employee participation is demonstrated. The attractiveness of this form of investment for companies and employees is emphasized. |
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