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The Provision of Company Benefits in the UK

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Author Info
David Collard
Michael Godwin
John Hudson

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Abstract

A theoretical analysis argues that a company will provide benefits if they are worth more to the employee than income equal to the net amount it is costing the firm to provide the benefit. Because the individual is being denied choice, other things being equal he/she would prefer the income. But the firm may be able to provide a benefit-wage package which compensates the individual because of (i) tax advantages, (ii) economies of scale in purchasing or (iii) production function advantages. The empirical work focuses on benefit provision in the UK. Copyright Blackwell Publishers Ltd, 2005.

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File URL: http://www.blackwell-synergy.com/doi/abs/10.1111/j.0306-686X.2005.00633.x
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Publisher Info
Article provided by Blackwell Publishing in its journal Journal of Business Finance & Accounting.

Volume (Year): 32 (2005-09)
Issue (Month): 7-8 ()
Pages: 1397-1421
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Handle: RePEc:bla:jbfnac:v:32:y:2005-09:i:7-8:p:1397-1421

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  1. Kristjan-Olari Leping, 2007. "Racial Differences In Availability Of Fringe Benefits As An Explanation For The Unexplained Blackwhite Wage Gap For Males In Us," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 57, Faculty of Economics and Business Administration, University of Tartu (Estonia). [Downloadable!]
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This page was last updated on 2009-12-19.


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