Are we talking Mil or Civ?
I do remember, at LATCC, some of my civvy oppos declining promotion because of the allowances they'd lose
On the Mil side, I took all the promotions I could get!
However - it's all an exercise in "comparative borrocks". The end-product of a teenage number-crunching researcher filling pages for his Editor.
BTW - did the "lowest paid" include the soldiers dying in 'Stan?