The Provision of Company Benefits in the UK

David Collard, Michael Godwin and John Hudson

Journal of Business Finance & Accounting, 2005, vol. 32, issue 7‐8, 1397-1421

Abstract: 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.

Date: 2005
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