Guest editorial: Introduction to the special issue “The development of employee share ownership and profit sharing, across the EU-27, the United Kingdom and the United States of America as of 2024”

Paper 5 by Jens Lowitzsch, John D. Menke, Denis Suarsana, Graeme Nuttall, Tej Gonza and Thibault Mirabel proposes a transnational approach to develop a European Employee Stock Ownership Plan (ESOP). [...]in the light of the tour d’horizon on EFP of this Special Issue, Jens Lowitzsch makes policy rec...

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Bibliographic Details
Published inJournal of participation and employee ownership (Online) Vol. 7; no. 2; pp. 93 - 98
Main Authors Lowitzsch, Jens, Hashi, Iraj
Format Journal Article
LanguageEnglish
Published Bingley Emerald Group Publishing Limited 15.11.2024
Subjects
Employee involvement
Participation
Pilot projects
Profits
Small & medium sized enterprises-SME
Startups
Stock options
Tax rates
Taxation
United Kingdom > UK
United States > US
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Summary:Paper 5 by Jens Lowitzsch, John D. Menke, Denis Suarsana, Graeme Nuttall, Tej Gonza and Thibault Mirabel proposes a transnational approach to develop a European Employee Stock Ownership Plan (ESOP). [...]in the light of the tour d’horizon on EFP of this Special Issue, Jens Lowitzsch makes policy recommendations at the national level and to the European Commission. [...]regarding the harmonisation of national legislation, a binding legal framework on EFP was considered. Shares may be distributed for free or may be sold at market price or under preferential conditions; the latter may include sale at a discount rate (Discounted Stock Purchase Plan), sale at a lower price through forms of delayed payment (usually within a capital increase) or by giving priority in public offerings to all or a group of employees.
ISSN:2514-7641
2514-765X
DOI:10.1108/JPEO-09-2024-034