Policy recommendations on supporting employee financial participation

• Published in: Journal of participation and employee ownership (Online) Vol. 7; no. 2; pp. 196 - 210
• Main Author: Lowitzsch, Jens
• Format: Journal Article
• Language: English
• Published: Bingley Emerald Group Publishing Limited 15.11.2024
• Subjects: Best practice; Capital gains; Coronaviruses; COVID-19; Employee ownership; Employee stock ownership plans; ESOP; Income taxes; Legislation; Personal income; Small & medium sized enterprises-SME; Stock options; Tax incentives; Tax rates; Taxation; Austria; United Kingdom > UK; Belgium; Ireland; Europe; Finland; France; Germany

Purpose From the first PEPPER report in 1991 until this PEPPER V Report the EU has not only expanded from 12 Members States to currently 27 but also faced complex and urgent challenges. Both the financial crisis of 2008/09 and the coronavirus disease 2019 (COVID-19) pandemic 2020/21 have left their...