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Titre Partage explicite ou implicite du profit dans la détermination des salaires
Auteur Tim Jenkinson, Sandeep Bhargava
Mir@bel Revue Economie et prévision
Numéro no 126, 1996/5 Analyse des comportements économiques à partir de données de panel
Rubrique / Thématique
Analyse des comportements économiques à partir de données de panel
Page 19-29
Résumé anglais Explicit Versus Implicit Profit Sharing and the Determination of Wages by Sandeep Bhargava and Tim Jenkinson This paper considers the claim that explicit profit sharing reduces the marginal cost of labour. This is contrasted with the view that implicit profit sharing occurs through wage bargaining. Using a microeconomic data set from the U.K. we find no evidence that the introduction of profit sharing reduces base wages and, hence, the marginal cost of labour. However, firm profitability is found to have a positive effect on wages, which supports the hypothesis of implicite profit sharing through wage bargaining. These findings suggest that it is hard to justify the favourable tax treatment of profit-related pay found in the U.K.
Source : Éditeur (via Persée)
Article en ligne http://www.persee.fr/web/revues/home/prescript/article/ecop_0249-4744_1996_num_126_5_5820