Tax Concessions and Financial Participation

Kenneth Gibb and Lesley Baddon
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Lesley Baddon: University of Glasgow

Economic and Industrial Democracy, 1990, vol. 11, issue 3, 355-373

Abstract: This paper investigates the growth in financial participation in the UK. Using a large-scale survey, the hypothesis is tested that different company types are associated with different forms of financial participation. In particular, empirical evidence supports the view that certain types of firms are likely to engage in those schemes that offer tax concessions. These firms are clearly associated with large, public limited companies, located in the South-East of England who tend to be capital-intensive, non-union and otherwise non-participative. Financial participation in Britain appears to be cosmetic and opportunistic with little relation to genuine participation.

Date: 1990
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Persistent link: https://EconPapers.repec.org/RePEc:sae:ecoind:v:11:y:1990:i:3:p:355-373

DOI: 10.1177/0143831X90113004

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