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Retirement Security Law Commons™

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Articles 1 - 4 of 4

Full-Text Articles in Retirement Security Law

Unbundling Social Security From The Payroll Tax, Henry Ordower Jan 2023

Unbundling Social Security From The Payroll Tax, Henry Ordower

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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 …


Domestic Partnership And Erisa Preemption, Jeffrey G. Sherman Mar 2001

Domestic Partnership And Erisa Preemption, Jeffrey G. Sherman

All Faculty Scholarship

No abstract provided.


Health Care Plans And Erisa, Henry H. Perritt Jr. Mar 1990

Health Care Plans And Erisa, Henry H. Perritt Jr.

All Faculty Scholarship

No abstract provided.


Individual Retirement Accounts: Reflections On Some Unanswered Questions, Jeffrey G. Sherman Mar 1981

Individual Retirement Accounts: Reflections On Some Unanswered Questions, Jeffrey G. Sherman

All Faculty Scholarship

No abstract provided.