Partage explicite ou implicite du profit dans la détermination des salaires.
This paper considers the claim that explicit profit sharing reduces the marginal cost of labour. This is contrasted with the view that implicit profit sharing occurs through wage bargaining. Using a microeconomic data set from the U.K. we find no evidence that the introduction of profit sharing redu...
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Format: | Journal article |
Jezik: | French |
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1996
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_version_ | 1826273262909259776 |
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author | Bhargava, S Jenkinson, T |
author_facet | Bhargava, S Jenkinson, T |
author_sort | Bhargava, S |
collection | OXFORD |
description | This paper considers the claim that explicit profit sharing reduces the marginal cost of labour. This is contrasted with the view that implicit profit sharing occurs through wage bargaining. Using a microeconomic data set from the U.K. we find no evidence that the introduction of profit sharing reduces base wages and, hence, the marginal cost of labour. However, firm profitability is found to have a positive effect on wages, which supports the hypothesis of implicit profit sharing through wage bargaining. These findings suggest that it is hard to justify the favourable tax treatment of profit-related pay found in the U.K. |
first_indexed | 2024-03-06T22:25:31Z |
format | Journal article |
id | oxford-uuid:568db415-c338-400a-b7fd-efb6e5dd3935 |
institution | University of Oxford |
language | French |
last_indexed | 2024-03-06T22:25:31Z |
publishDate | 1996 |
record_format | dspace |
spelling | oxford-uuid:568db415-c338-400a-b7fd-efb6e5dd39352022-03-26T16:50:51ZPartage explicite ou implicite du profit dans la détermination des salaires.Journal articlehttp://purl.org/coar/resource_type/c_dcae04bcuuid:568db415-c338-400a-b7fd-efb6e5dd3935FrenchDepartment of Economics - ePrints1996Bhargava, SJenkinson, TThis paper considers the claim that explicit profit sharing reduces the marginal cost of labour. This is contrasted with the view that implicit profit sharing occurs through wage bargaining. Using a microeconomic data set from the U.K. we find no evidence that the introduction of profit sharing reduces base wages and, hence, the marginal cost of labour. However, firm profitability is found to have a positive effect on wages, which supports the hypothesis of implicit profit sharing through wage bargaining. These findings suggest that it is hard to justify the favourable tax treatment of profit-related pay found in the U.K. |
spellingShingle | Bhargava, S Jenkinson, T Partage explicite ou implicite du profit dans la détermination des salaires. |
title | Partage explicite ou implicite du profit dans la détermination des salaires. |
title_full | Partage explicite ou implicite du profit dans la détermination des salaires. |
title_fullStr | Partage explicite ou implicite du profit dans la détermination des salaires. |
title_full_unstemmed | Partage explicite ou implicite du profit dans la détermination des salaires. |
title_short | Partage explicite ou implicite du profit dans la détermination des salaires. |
title_sort | partage explicite ou implicite du profit dans la determination des salaires |
work_keys_str_mv | AT bhargavas partageexpliciteouimpliciteduprofitdansladeterminationdessalaires AT jenkinsont partageexpliciteouimpliciteduprofitdansladeterminationdessalaires |