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Through the Doughnut Hole: Reimagining the Social Security Contribution and Benefit Base Limit UF Law Faculty Publications (2010)
The Obama campaign proposal to address Social Security's future financing shortfalls by increasing the Social Security tax base limit only for those making more than $250,000 per year raises the broader question of the function ...
Through the Doughnut Hole: Reimagining the Social Security Contribution and Benefit Base Limit Administrative Law Review (2010)
ABSTRACT The Obama campaign proposal to address Social Security's future financing shortfalls by increasing the Social Security tax base limit only for those making more than $250,000 per year raises the broader question of the ...
Hope We Die Before We Get Old: The Attack on Retirement UF Law Faculty Publications (2004)
The American institution of retirement has sustained numerous attacks over the last twenty years, to the extent that it may cease to exist by the time most of today's workers reach their midsixties. Professor Patricia ...
Leverage, Linkage, and Leakage: Problems with the Private Pension System and How They Should Inform the Social Security Reform Debate UF Law Faculty Publications (2001)
The argument for Social Security privatization is, at bottom, simple: we need more, and better, advance funding of the public retirement system. In particular, we need to commit a portion of FICA tax to privately ...
Breaking the Glass Slipper: Reflections on the Self-Employment Tax UF Law Faculty Publications (2000)
Lawmakers and their staffs, in drafting tax legislation, often resemble Prince Charming looking for Cinderella with that glass slipper in hand -- rather than start from scratch and draft a completely new tax provision. It ...
Taking Public Rights Private: The Rhetoric and Reality of Social Security Privatization Boston College Law Review (2000)
This Article explores the foundations of the Social Security privatization debate. What is frequently portrayed as a numbers problem to which a "correct" answer can be found is in fact an ideological and political argument ...
Hidden in Plain View: The Pension Shield against Creditors UF Law Faculty Publications (1999)
This Article examines the virtually unquestioned protection of retirement assets from creditors, in both state and federal law, with a view to determining whether tax qualification or even retirement itself is a sufficient rationale for ...