Discussions over wages during the last several decades indicate that four major criteria have frequently been suggested as bases for wage determinations, but not necessarily in this order: (1) ability to pay, (2) productivity, (3) wage comparability , and (4) cost of living. While ability to pay may often play an important role in the private sector, the ability of government to pay is limited by its revenues and willingness to tax. Public awareness of the effect of salaries on tax rates has grown with the inflationary trend of the general economy and is now a subject of taxpayer concern. The productivity principal is employed in the private sector largely in assembly line and other measurable production assignments. While much progress has been made in measuring the productivity of government employees, the present situation does not lend itself to total wage determination based solely on productivity measures. Aside from available revenues, comparable wages and cost of living adjustment criteria are generally the factors involved in wage determination in the public sector.