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Gewinn- und/oder Kapitalbeteiligungen – ökonomische Utopie oder Notwendigkeit?

Heinz-J. Bontrup

The article deals with profit and gain sharing and employee capital sharing plans. Non-material forms of participation are mainly concerned with shop floor participation. Material participation, on the other hand, focuses on wage and salary earners who share in their company's profits and/or in other firm capital. Under such a scheme, the profit is divided between shareholders and employees, thereby enabling the latter to earn a higher income and to accumulate wealth. The paper begins with a description of the complex rationale for profit and gain sharing and capital sharing plans. It will also look at problems resulting from a microeconomic perspective. Furthermore, the article deals with the requirements for genuine profit and gain and capital sharing plans, as they exist in practice. Finally the consequences of such a scheme for the economy as a whole will be discussed in detail.

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