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Determinanten betrieblicher Zusatzleistungen

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  • Lutz, Roman

Abstract

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.

Suggested Citation

  • Lutz, Roman, 2005. "Determinanten betrieblicher Zusatzleistungen," Discussion Papers 35, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Labour and Regional Economics.
    • Handle: RePEc:zbw:faulre:35
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    File URL: https://www.econstor.eu/bitstream/10419/23777/1/dp35.pdf
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    References listed on IDEAS

    as
    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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    Cited by:

    1. Niederalt, Michael, 2005. "Bestimmungsgründe des betrieblichen Ausbildungsverhaltens in Deutschland," Discussion Papers 36, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Labour and Regional Economics.
    2. Jan Voßmerbäumer, 2010. "Pauschalierung der Einkommensteuer - Neue Anreize betrieblicher Entgeltpolitik," Schmalenbach Journal of Business Research, Springer, vol. 62(2), pages 203-226, March.
    3. Lutz, Roman, 2005. "Produktivitätseffekte betrieblicher Zusatzleistungen (Productivity effects of employee benefits)," Zeitschrift für ArbeitsmarktForschung - Journal for Labour Market Research, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], vol. 38(1), pages 30-48.
    4. Lutz, Roman, 2005. "Produktivitätseffekte betrieblicher Zusatzleistungen (Productivity effects of employee benefits)," Zeitschrift für ArbeitsmarktForschung - Journal for Labour Market Research, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], vol. 38(1), pages 30-48.
    5. Lutz, Roman, 2005. "Produktivitätseffekte betrieblicher Zusatzleistungen (Productivity effects of employee benefits)," Zeitschrift für ArbeitsmarktForschung - Journal for Labour Market Research, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany], vol. 38(1), pages 30-48.

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    More about this item

    Keywords

    betriebliche Zusatzleistungen; Anreiztheorie; Verhandlungsansatz; Marktansatz; Wettbewerbsansatz;
    All these keywords.

    JEL classification:

    • J32 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions
    • J33 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs - - - Compensation Packages; Payment Methods

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