Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Retirement Security Law
Unbundling Social Security From The Payroll Tax, Henry Ordower
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 …
Individual Retirement Accounts: Reflections On Some Unanswered Questions, Jeffrey G. Sherman
Individual Retirement Accounts: Reflections On Some Unanswered Questions, Jeffrey G. Sherman
All Faculty Scholarship
No abstract provided.