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Determinanten betrieblicher Zusatzleistungen

Listed author(s):
  • Lutz, Roman
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    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.

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    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
    Handle: RePEc:zbw:faulre:35
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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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