Handbook of Research on Comparative Human Resource Management
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Handbook of Research on Comparative Human Resource Management

Second Edition

Edited by Chris Brewster, Wolfgang Mayrhofer and Elaine Farndale

This second, updated and extended edition of the Handbook of Research on Comparative Human Resource Management draws on the work of many of the world’s leading researchers in the field to present the state of the art to scholars, students and practitioners. The Handbook provides a detailed focus on the theoretical underpinnings of Comparative HRM, on comparative studies of specific areas of HRM practice and on the unique features of HRM in all the main regions of the world.
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Chapter 15: Financial participation: the nature and causes of national variation

Paul E.M. Ligthart, Andrew Pendleton and Erik Poutsma

Abstract

This chapter questions why legislation has been more forthcoming in some countries than others, given that the availability of fiscal benefits to companies and employees is an extremely important influence on the use of financial participation schemes. The authors discuss the main forms of financial participation, presenting survey evidence on the incidence of financial participation in Europe and further afield. They conclude with a reflection on the reasons for differences between countries in the character and incidence of financial participation. Country profiles of financial participation practices are presented.

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