Please use this identifier to cite or link to this item: https://hdl.handle.net/10620/17886
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dc.contributor.authorCortis, Natasha-
dc.contributor.authorEastman, Christine-
dc.date.accessioned2019-04-13T03:39:10Zen
dc.date.accessioned2014-08-11T05:55:53Zen
dc.date.available2014-08-11T05:55:53Zen
dc.date.issued2014-08-07-
dc.identifier.urihttps://hdl.handle.net/10620/17886en
dc.identifier.urihttp://hdl.handle.net/10620/4042en
dc.description.abstractAustralia's tax arrangements enable employers to offer salary sacrificing as a way to increase levels of remuneration on offer, and to attract, motivate and retain staff. This article discusses the role of salary sacrificing in the not-for-profit sector, and contributes new evidence about who uses it, who benefits, and who might be missing out. Based on a large national household panel survey, we show that within the not-for-profit sector and across the workforce more broadly, salary sacrificing is unequally accessed by employees, with higher income earners reaping greater benefits. On the basis of uneven patterns of uptake and benefit, salary sacrificing offers only a limited strategy for addressing problems of low remuneration. Human resource practitioners in the not-for-profit sector should develop broader strategies to attract and retain staff, especially in lower paid positions, where salary sacrificing is both less likely to be utilised and less beneficial.en
dc.subjectEmploymenten
dc.subjectEmployment -- Incentivesen
dc.subjectIncome & Finance -- Income inequalityen
dc.subjectIncome & Finance -- Taxationen
dc.titleSalary sacrificing in Australia: are patterns of uptake and benefit different in the not-for-profit sector?en
dc.typeJournal Articlesen
dc.identifier.doi10.1111/1744-7941.12054en
dc.identifier.urlhttp://onlinelibrary.wiley.com/doi/10.1111/1744-7941.12054/abstracten
dc.identifier.surveyHILDAen
dc.description.keywordstaxationen
dc.description.keywordssalary sacrificingen
dc.description.keywordsremunerationen
dc.description.keywordsinequalityen
dc.description.keywordsnot-for-profit organisationsen
dc.identifier.journalAsia Pacific Journal of Human Resourcesen
dc.identifier.volume53en
dc.description.pages311-330en
dc.identifier.issue3en
local.identifier.id4520en
dc.title.bookAsia Pacific Journal of Human Resourcesen
dc.subject.dssIncome, wealth and financesen
dc.subject.dssLabour marketen
dc.subject.dssmaincategoryEmploymenten
dc.subject.dssmaincategoryIncome & Financeen
dc.subject.dsssubcategoryTaxationen
dc.subject.dsssubcategoryIncome inequalityen
dc.subject.dsssubcategoryIncentivesen
dc.subject.flosseEmployment and unemploymenten
dc.subject.flosseIncome, wealth and financesen
dc.relation.surveyHILDAen
dc.old.surveyvalueHILDAen
item.grantfulltextnone-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.fulltextNo Fulltext-
item.openairetypeJournal Articles-
item.cerifentitytypePublications-
Appears in Collections:Journal Articles
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