Determinanten betrieblicher Zusatzleistungen

Abstract

"The precise motives for firms granting fringe benefits are still not resolved. This paper investigates existing theories empirically using the IAB Establishment 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." (Author's abstract, IAB-Doku) ((en))

Cite article

Lutz, R. (2005): Determinanten betrieblicher Zusatzleistungen. (Universität Erlangen, Nürnberg, Lehrstuhl für Arbeitsmarkt- und Regionalpolitik. Diskussionspapiere 35), Erlangen u.a., 36 p.