The provision of company benefits in the UK


Collard, D., Godwin, M. and Hudson, J., 2005. The provision of company benefits in the UK. Journal of Business Finance and Accounting, 32 (7-8), pp. 1397-1421.

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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.


Item Type Articles
CreatorsCollard, D., Godwin, M. and Hudson, J.
Uncontrolled Keywordspersonnel economics,private pensions (j320),payment methods (j330),compensation packages,compensation and compensation methods and their effects (m520),nonwage labor costs and benefits
DepartmentsFaculty of Humanities & Social Sciences > Social & Policy Sciences
Faculty of Humanities & Social Sciences > Economics
ID Code9989


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