Financial participation of employees is a perennial debate in political discussions as well as in business practice and in social sciences research. On the European level in particular attempts have been made during recent years to harmonise and stimulate the instrument of economic democracy and partnership. To date, regulations have been characterised by national law and labour relations. For instance, France has established an obligatory legal framework, whereas small tax incentives are provided in Germany. Therefore, this book combines several national reports with perspectives from different disciplines, e.g. business administration, economic sociology and law. Furthermore, different institutional forms like corporate associations are presented.