Labor and Employment Law Commons^™

Unbundling Social Security From The Payroll Tax, Henry Ordower

All Faculty Scholarship

To preserve social security as a welfare program primarily for older individuals and to ameliorate the distributional inequity of funding social security across income and wealth levels, this article recommends unbundling the benefit side of social security from its longstanding payroll tax funding mechanism. The article recommends replacing the payroll tax revenue with a budget allocation from general revenues accompanied by both revenue raisers and benefit limitations. Income tax rate increases linked to repeal of the FICA tax and tax expenditure limitations would enhance income tax revenue. Modifying social security benefits from their current overinclusive, entitlement structure for all to …

An Overview Of The U.S. Retirement Income Security System And The Principles And Values It Reflects, Kathryn L. Moore

Law Faculty Scholarly Articles

This article is designed to provide an overview of the U.S. retirement income security system from a comparative law perspective. Like many countries, the U.S. has a three tier pension or retirement income system, with the three tiers consisting of (1) Social Security, (2) employment-based pensions, and (3) individual savings. Thus, superficially, the U.S. retirement income security system resembles that of many around the world. Yet, in other ways, such as its focus on individual rights and responsibility, the U.S. system is unique.

The article begins by discussing the nine guiding principles of the U.S. Social Security system as identified …

The Four Pillars Of Work Law, Orly Lobel

Michigan Law Review

In our contemporary legal landscape, a student wishing to study the law of the workplace has scarce opportunity to encounter an integrated body of scholarship that analyzes the labor market as the subject of government regulation, contractual duties, collective action, and individual rights. Work law developed in the American legal system as a patchwork of common law doctrine, federal and state statutes, and evolving social norms. Typical law school curricula often include courses relating to the four pillars of work law: "employment law," "labor law," "employment discrimination," and some variation of a tax-oriented "employee-benefits law." Employment law, in most categorizations, …

Labor Standards On Cypriot Ships: Myth And Reality, Iliana Christodoulou-Varotsi, Dmitri A. Pentsov

Vanderbilt Journal of Transnational Law

This Article offers a comprehensive comparative analysis of labor and social security standards on Cypriot and Greek ships. Potential cost savings for shipowners who register their ships in one country rather than the other may result from the absence of a given standard in the country of registration, or a lower or more flexible standard in that country than in the other. The authors conclude that the registration of ships in Cyprus does not provide overall advantages (in terms of "inferior" labor standards) over registration in Greece. Broadly speaking, shipowners may gain certain advantages by registering their ships in Cyprus …

Counseling The Coal Miner Suffering From Respiratory Disease, Gail Falk

West Virginia Law Review

No abstract provided.

The Problem Of Coverage, Charles J. Barnhill, William M. Bloom, W. Daniel Bretz Jr., John R. Danch

Indiana Law Journal

No abstract provided.