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来源类型Working Paper
规范类型报告
DOI10.3386/w10421
来源IDWorking Paper 10421
Employee Stock Purchase Plans
Gary V. Engelhardt; Brigitte C. Madrian
发表日期2004-04-12
出版年2004
语种英语
摘要Employee stock purchase plans (ESPPs) are designed to promote employee stock ownership broadly within the firm and provide another tax-deferred vehicle for individual capital accumulation in addition to traditional pensions, 401(k)s, and stock options. We outline the individual and corporate tax treatment of ESPPs and the circumstances under which ESPPs will be preferred to cash compensation from a purely tax perspective. We then examine empirically ESPP participation using administrative data from 1997-2001 for a large health services company that employs approximately 30,000 people. The picture that emerges from the analysis of these data suggests that there is substantial non-participation in these plans even though all employees could increase gross compensation through participation. We discuss a number of potential explanations for non-participation.
主题Public Economics ; Taxation ; Labor Economics ; Labor Compensation
URLhttps://www.nber.org/papers/w10421
来源智库National Bureau of Economic Research (United States)
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资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/568050
推荐引用方式
GB/T 7714
Gary V. Engelhardt,Brigitte C. Madrian. Employee Stock Purchase Plans. 2004.
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