ABSTRACT
Although the Inland Revenue publishes data on the number of schemes it has approved, and despite previous surveys of share ownership schemes, 1 neither source has provided the breadth of information and detail that is needed to create an accurate assessment of the current situation. The survey stage of our research set out to encompass the widest range of companies possible in terms of size and industrial sector, and data were collected on a variety of employees share ownership and profit-sharing schemes. They produced details of over 350 companies, of which nearly two-thirds, 2 employing just over a million people, operated at least one profit-sharing or employee share ownership scheme. In total, about 400 schemes form the basis of the analysis.
