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Social Welfare Law

Columbia Law School

Private pension

Publication Year

Articles 1 - 2 of 2

Full-Text Articles in Law

U. S. Social Welfare Policy, Lance Liebman Jan 1995

U. S. Social Welfare Policy, Lance Liebman

Faculty Scholarship

Professor Alstott's paper tells an important story about the current moment in American federalism as interpreted through the lens of the social welfare system. From its beginning in 1935, Aid to Families with Dependent Children (AFDC) was the most important intellectual ingredient in the American commitment (or not) to poor families. AFDC was called an exercise in "cooperative federalism." States established and administered programs, receiving reimbursement for roughly fifty percent of their expenditures from the national government, which, however, imposed certain programmatic conditions.

Since the Republicans took control of Congress in the 1994 elections, Congress has emphasized two themes: cutting …


Retirement Security And Tax Policies: A Reply, Michael J. Graetz Jan 1989

Retirement Security And Tax Policies: A Reply, Michael J. Graetz

Faculty Scholarship

In an Article published in the April 1987 issue of the University of Pennsylvania Law Review, I urged that the three major components of this nation's retirement income system – Social Security, and income tax preferences for both employer-sponsored pension plans and individual retirement savings – be analyzed as a comprehensive national retirement income security program. I demonstrated that such an integrated view of this tripartite retirement security system reveals serious problems both with Social Security and with the generally applauded "tax expenditure" provisions for private pensions and individual savings. Viewing the three elements as a unified retirement security arrangement …