公共福利捐款,租金共享和企业内部的收入差距
Jiantao Chen1, Xiang Luo2, Xiao Wang3
1School of Economics and Management, Southwest Petroleum University, Chengdu City, Sichuan Province, China.
PloS one
|September 5, 2024
概括
公共福利捐款通过增加高管工资超过员工工资,扩大了内部收入差距. 限制高管薪酬和提高员工权力可以减少这种影响.
科学领域:
- 商业和经济学 商业和经济学
- 企业社会责任 企业社会责任
- 收入的不平等是因为收入不平等.
背景情况:
- 企业的社会责任举措,如公共福利捐款,越来越普遍.
- 了解这些捐款对内部公司经济的分配效应至关重要.
研究的目的:
- 调查公共福利捐款对企业内部收入差距的影响.
- 探索推动这些变化的机制,包括税收优惠和谈判权.
主要方法:
- 使用A股上市公司 (2011-2020) 的数据进行实证分析.
- 检查公共福利捐款,管理工资和员工工资之间的关系.
- 机制测试侧重于税收优惠,营业收入和租金共享.
主要成果:
- 公共福利捐款显著增加了管理人员的人均工资,但不是普通员工工资,扩大了内部收入差距.
- 税收优惠和营业收入增加导致更多的过剩租金,由于更强的谈判权力,管理层不成比例地捕获了这些租金.
- 这种影响在非国有企业中更为明显.
结论:
- 公共福利捐款可以加剧企业内部的收入不平等.
- 政策干预,如限制高管薪酬和增强员工谈判权,可以减轻这种影响.
- 调查结果为改善薪酬系统和公司治理提供了洞察力.
相关概念视频
Altruism
41.0K
Altruistic behaviors are “unselfish” behaviors—those that help another individual at the expense of the individual carrying out the behavior. Despite the negative consequences for the altruistic animal, these behaviors are thought to have evolved for several reasons.
41.0K
Social Loafing
34.7K
Another way in which a group presence can affect performance is social loafing—the exertion of less effort by a person working together with a group. Social loafing occurs when our individual performance cannot be evaluated separately from the group. Thus, group performance declines on easy tasks (Karau & Williams, 1993). Essentially individual group members loaf and let other group members pick up the slack. Because each individual’s efforts cannot be evaluated,...
34.7K
Egoism and Altruism
91.6K
Voluntary behavior with the intent to help other people is called prosocial behavior. Why do people help other people? Is personal benefit such as feeling good about oneself the only reason people help one another?
91.6K
Compensation Mechanisms
222
The human body employs intricate mechanisms to counteract changes in blood pH, preventing conditions like acidosis (pH < 7.35) and alkalosis (pH > 7.45). These compensatory responses aim to restore normal arterial blood pH by engaging respiratory or renal systems, depending on the source of the imbalance.
Respiratory Compensation
This mechanism addresses metabolic-induced pH imbalances by adjusting breathing rates. Respiratory compensation begins within minutes of detecting a pH...
Respiratory Compensation
This mechanism addresses metabolic-induced pH imbalances by adjusting breathing rates. Respiratory compensation begins within minutes of detecting a pH...
222
Inclusive Fitness
35.9K
Most altruistic behavior—in which one animal helps another at a cost to themselves—occurs between relatives. Scientists think these altruistic behaviors evolved because they increase the inclusive fitness of the animal providing help.
35.9K
Healthcare Agencies I
717
Healthcare agencies provide healthcare services to people. In the United States, voluntary agencies are often non-profit centers sponsored by donations, grants, or fundraisers. One such organization is Meals on Wheels, which provides meals to the elderly and homebound. The American Heart Association and the American Lung Association are other non-profit community organizations. Doctors and nurses are frequently active members of these organizations, which offer health checks and educational...
717


