Spur U.S. retirement security, preserve and expand S-ESOPs discusses how S Corporation ESOPs are good for workers, business, and the economy:

Tax policies for retirement saving can be viewed through both the "micro" lens of how to improve retirement security for individual families and through the "macro" lens of how to boost overall national saving and thereby improve U.S. growth and job creation. On the individual level, the looming fiscal challenges facing the United States likely imply that families must anticipate having greater responsibility for preparing for retirement, because the U.S. government will be less able to participate directly in providing for retirees. The S-ESOP works on both micro and macro dimension by boosting retirement preparedness while contributing to increase saving and U.S. economic vitality. This is good for workers, business and for the U.S. economy as a whole.

The article cites research that found that ESOPs Increase Employee Wealth and Wages and Provide Greater Employment Stability and Increase Job Satisfaction. It also discusses a study that found that S Corporation ESOPs Perform Better During a Recession and "80 percent of S-ESOP firms offer workers retirement savings plans in addition to the ESOP".