Open Access. Powered by Scholars. Published by Universities.®
- Keyword
- Publication
Articles 1 - 2 of 2
Full-Text Articles in Law
Arbitration In International Tax Matters: Some Structural Issues, Hugh Ault
Arbitration In International Tax Matters: Some Structural Issues, Hugh Ault
Hugh J. Ault
No abstract provided.
Leverage, Linkage, And Leakage: Problems With The Private Pension System And How They Should Inform The Social Security Reform Debate, Norman Stein
Norman P. Stein
The problems of the private sector retirement system should be considered in the debate over whether to introduce individual investment accounts into social security. The paper considers three problems of the private pension system, leverage, linkage, and leakage. By leverage the paper refers to the common understanding that the tax treatment of private pension plans is intended to leverage the qualified-plan tax benefits for business owners and managers through regulation into benefits for lower and moderate income workers. By linkage, the paper refers to the idea that it is desirable for participant benefit expectations to be linked to the actual …