Employee share ownership in SMEs – extending benefits for start-ups to conventional firms and social enterprises

• Published in: Journal of participation and employee ownership (Online) Vol. 7; no. 2; pp. 155 - 167
• Main Authors: Suarsana, Denis, Lowitzsch, Jens
• Format: Journal Article
• Language: English
• Published: Bingley Emerald Group Publishing Limited 15.11.2024
• Subjects: Angel investors; Corporate culture; Employee involvement; Employee stock ownership plans; ESOP; Initial public offerings; Investments; Limited liability companies; Participation; Small & medium sized enterprises-SME; Social entrepreneurship; Startups; Stock options; Success; Tax incentives; Wages & salaries; United States > US; Silicon Valley-California

PurposeAs this article reports, in recent years most legislative activities focused on start-ups, with as many as 12 European Union (EU) Member States having introduced tax incentives for employee share ownership (ESO) in this type of small and middle-sized enterprise (SME). But incentivising ESO in...