This paper compares the characteristics of firms that adopt deferred profit‐sharing plans with those that adopt pension plans. Tax reports from a sample of 6, 000 firms in various industries are incorporated into logistic regression equations that predict whether these firms will have pension or deferred profit‐sharing plans. The evidence suggests that custom in the labor market may play the greatest role in influencing the choice between the two plans.
No takes yet. Share an insight, caveat, or question.
Allen Cheadle (1989) studied this question.
Synapse has enriched 5 related papers. Consider them for comparative context: