Journal of Participation and Employee Ownership: Volume 7 Issue 2

Guest editorial: Introduction to the special issue “The development of employee share ownership and profit sharing, across the EU-27, the United Kingdom and the United States of America as of 2024”

Jens Lowitzsch, Iraj Hashi

Five decades of policymaking in the EU – background and overview of the current state of employee financial participation

Jens Lowitzsch, Jasper Lüke

Opinions drafted by the European Economic and Social Committee (EESC), and reports and studies by the European Parliament and 2014 and 2018 Resolutions on employee financial…

Comparative assessment of the progress of employee financial participation in the member states of the EU

Iraj Hashi, Jens Lowitzsch

This article provides an overview of the different measures promoting EFP schemes that are in place across the EU-27 and the United Kingdom and classifies Member States according…

Employee financial participation and the rising concentration of capital ownership and of capital income

Joseph Blasi, Douglas Kruse

“The latest available cross-country data presented in the PEPPER V Report (Lowitzsch and Hashi, 2024) can be viewed by examining EFP in and of itself as an isolated subject or it…

Employee share ownership in SMEs – extending benefits for start-ups to conventional firms and social enterprises

Denis Suarsana, Jens Lowitzsch

As this article reports, in recent years most legislative activities focused on start-ups, with as many as 12 European Union (EU) Member States having introduced tax incentives…

Launching a European Employee Stock Ownership Plan (European ESOP)

Jens Lowitzsch, John D. Menke, Denis Suarsana, Graeme Nuttall, Tej Gonza, Thibault Mirabel

With a third of business successions failing, the EU is still confronted with a haemorrhage of around 150,000 enterprises and 600,000 jobs every year. Although 30 years of…

Policy recommendations on supporting employee financial participation

Jens Lowitzsch

From the first PEPPER report in 1991 until this PEPPER V Report the EU has not only expanded from 12 Members States to currently 27 but also faced complex and urgent challenges…