劳退金提拨与总体经济19.PPT

→A dollar spent on fringes could cost employers more or less than a dollar nominally spent on wages or salaries. When fringes enhance productivity more than a similar expenditure on wages would, the isoprofit curve will flatten. When fringes increase other costs or reduce productivity, the isoprofit curve will be steeper. Wage Rate Nominal Employer Cost of Fringe Benefits X X A B * The Joint Determination of Wages and Fringes Wage Rate Nominal Employer Cost of Fringe Benefits Worker Y Worker Z WY WZ FY FZ X X XX traces out the actual offers made by all firms in this labor market. Those employees who attach relatively great importance to the availability of current spendable cash will choose to accept offers in which total compensation comes largely in the form of wages. (such as worker Y) employees who may be less worried about current cash income but more interested in the tax advantages of fringe benefits will accept offers in which fringe benefits form a higher proportion of total compensation. (worker Z) * Note: Because firms that pay high wages usually also offer very good fringe benefits, it often appears to the casual observer that wages and fringes are positively related. Casual observation in this case is misleading because it does not allow for the influences of other factors, such as the demands of the job and the quality of workers involved. * 2. THE COMPENSATION OF EXECUTIVES There has been a lot of interest in recent years in the salaries of high-level executives, such as chief executive officers, or CEOs. American CEOs have much higher salaries than their counterparts in Germany and Japan. For example, the average salary of the top 20 executives in the United States is $4.8 million, as compared to $1.8 million in Germany, and $530,000 in Japan. * 資料來源：高階經理人薪酬的揭露程度與公司治理-劉念琪(中央大學助理教授)、李思瑩(中央大學碩士) * 資料來源：高階經理人薪酬的揭露程度與公司治理-劉念琪(中央大學助理教授)、李思瑩(中央大學碩士) * 資料來源：高階經理人薪酬的揭露程度與公司治理-劉念琪(中央大學助理教授)、李思瑩(中央大學碩士) * 資料來源：高階經理人薪酬的揭露程度與公司治理-劉念琪(中央大學助理教授)、李思瑩(中央大學碩士