Managing Salaried Remuneration: An Overview of Trends and Issues: ---- Graham O'Neill, Ian Hartnell and Ron Clark ----

Following a review of factors influencing remuneration trends over thepast twenty-five years, the authors conclude that the administrationand management of salaried employees remuneration has largely respondedto a perceived inequitable taxation structure. As such, remuneration hasbeen driven by motives of tax minimization and has consequently neglectedopportunities to utilize remuneration policies as an effective managementprocess to assist in the achievement of organisational objectives. The authorsargue that the current economic environment and existing (and likely)taxation structures , favour an emphasis on cash based remuneration practices where there is a direct link between remuneration, individual contribution and company success.