Journal article

Employee Share Ownership Plans: Evaluating the Role of Tax and Other Factors Using Two Case Studies

A BARNES, Tanya Josev, J LENNE, S MARSHALL, R MITCHELL, I RAMSAY, C RIDER

Australian Business Law Review | Law Book Co | Published : 2007

Abstract

Employee share ownership (ESO) has recently been the subject of significant public policy debate in Australia and internationally. In these debates, ESO plans are usually said to be implemented for a variety of reasons including alignment of employer and employee interests, increased employee productivity, improved workplace harmony, and increased employee remuneration. This study explores, through case studies of ESO plans at two Australian companies, three key issues relevant to the implementation of, and the policy and regulation applicable to, ESO plans. These issues are: (1) whether ESO plans better align the interests of employees with those of their employer, leading to better enterpri..

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