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Determinanten betrieblicher Zusatzleistungen

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  • Lutz, Roman
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    Abstract

    Die genauen Motive, warum Betriebe neben dem Lohn zusätzliche Leistungen gewähren, sind bis heute nicht geklärt. Auf der Basis des IAB-Betriebspanels aus dem Jahr 2000 untersucht die vorliegende Arbeit die existierenden Erklärungsansätze auf ihre empirische Evidenz. Dabei wird eine Vielzahl unterschiedlicher Leistungsformen sowohl einzeln als auch in ihrer Summe analysiert. Die Schätzergebnisse machen deutlich, dass sowohl Verhandlungs- als auch Anreiztheorien eine wichtige Rolle bei der Gewährung zusätzlicher betrieblicher Leistungen spielen. Die reine Substitution zwischen Lohn und zusätzlichen Leistungen findet keine Bestätigung. Betriebliche Zusatzleistungen scheinen auch nicht gewährt zu werden, um die Wettbewerbsposition des Unternehmens zu verbessern. -- The precise motives for firms granting fringe benefits are still not resolved. This paper investigates existing theories empirically using the IABEstablishment Panel data for the year 2000. Several different forms of fringe benefits are analyzed both separately and together. The estimation results show that bargaining theories as well as incentive theories play an important role in explaining the existence of fringe benefits. There is no evidence for the substitution of wages by fringe benefits. Likewise, employee benefits do not seem to be granted to enhance a firm?s competitive position.

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    Bibliographic Info

    Paper provided by Friedrich-Alexander-University Erlangen-Nuremberg, Chair of Labour and Regional Economics in its series Discussion Papers with number 35.

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    Date of creation: 2005
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    Handle: RePEc:zbw:faulre:35

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    Web page: http://www.arbeitsmarkt.wiso.uni-erlangen.de/english-version/
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    Related research

    Keywords: betriebliche Zusatzleistungen; Anreiztheorie; Verhandlungsansatz; Marktansatz; Wettbewerbsansatz;

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    1. Liang Zou, 1997. "Incentive roles of fringe benefits in compensation contracts," Journal of Economics, Springer, vol. 65(2), pages 181-199, June.
    2. Stephen A. Woodbury, 1997. "Employee Benefits and Tax Reform," Book chapters authored by Upjohn Institute researchers, in: Dallas L. Salisbury (ed.), Tax Reform: Implications for Economic Security and Employee Benefits, pages 27-34 W.E. Upjohn Institute for Employment Research.
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    Cited by:
    1. Lutz, Roman, 2005. "Produktivitätseffekte betrieblicher Zusatzleistungen (Productivity effects of employee benefits)," Zeitschrift für ArbeitsmarktForschung - Journal for Labour Market Research, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], vol. 38(1), pages 30-48.
    2. repec:iab:iabzaf:v:38:i:1:p:30-48 is not listed on IDEAS

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