Please use this identifier to cite or link to this item:
https://hdl.handle.net/10620/17886
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Cortis, Natasha | - |
dc.contributor.author | Eastman, Christine | - |
dc.date.accessioned | 2019-04-13T03:39:10Z | en |
dc.date.accessioned | 2014-08-11T05:55:53Z | en |
dc.date.available | 2014-08-11T05:55:53Z | en |
dc.date.issued | 2014-08-07 | - |
dc.identifier.uri | https://hdl.handle.net/10620/17886 | en |
dc.identifier.uri | http://hdl.handle.net/10620/4042 | en |
dc.description.abstract | Australia'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.subject | Employment | en |
dc.subject | Employment -- Incentives | en |
dc.subject | Income & Finance -- Income inequality | en |
dc.subject | Income & Finance -- Taxation | en |
dc.title | Salary sacrificing in Australia: are patterns of uptake and benefit different in the not-for-profit sector? | en |
dc.type | Journal Articles | en |
dc.identifier.doi | 10.1111/1744-7941.12054 | en |
dc.identifier.url | http://onlinelibrary.wiley.com/doi/10.1111/1744-7941.12054/abstract | en |
dc.identifier.survey | HILDA | en |
dc.description.keywords | taxation | en |
dc.description.keywords | salary sacrificing | en |
dc.description.keywords | remuneration | en |
dc.description.keywords | inequality | en |
dc.description.keywords | not-for-profit organisations | en |
dc.identifier.journal | Asia Pacific Journal of Human Resources | en |
dc.identifier.volume | 53 | en |
dc.description.pages | 311-330 | en |
dc.identifier.issue | 3 | en |
local.identifier.id | 4520 | en |
dc.title.book | Asia Pacific Journal of Human Resources | en |
dc.subject.dss | Income, wealth and finances | en |
dc.subject.dss | Labour market | en |
dc.subject.dssmaincategory | Employment | en |
dc.subject.dssmaincategory | Income & Finance | en |
dc.subject.dsssubcategory | Taxation | en |
dc.subject.dsssubcategory | Income inequality | en |
dc.subject.dsssubcategory | Incentives | en |
dc.subject.flosse | Employment and unemployment | en |
dc.subject.flosse | Income, wealth and finances | en |
dc.relation.survey | HILDA | en |
dc.old.surveyvalue | HILDA | en |
item.grantfulltext | none | - |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
item.fulltext | No Fulltext | - |
item.openairetype | Journal Articles | - |
item.cerifentitytype | Publications | - |
Appears in Collections: | Journal Articles |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.