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The origins of the ownership society : how the defined contribution paradigm changed America / Edward A. Zelinsky. [electronic resource]
- Format:
- Book
- Author/Creator:
- Zelinsky, Edward A.
- Series:
- Oxford scholarship online.
- Language:
- English
- Subjects (All):
- Social security--Law and legislation--United States.
- Social security.
- Social security individual investment accounts--United States.
- Social security individual investment accounts.
- Retirement income--United States.
- Retirement income.
- Internal revenue law--United States.
- Internal revenue law.
- Spendings tax--Law and legislation--United States.
- Spendings tax.
- Taxation of articles of consumption--Law and legislation--United States.
- Taxation of articles of consumption.
- Taxation of articles of consumption--Law and legislation.
- Social security individual investment accounts--Law and legislation--United States.
- Retirement income--Law and legislation--United States.
- Spendings tax--United States.
- Taxation of articles of consumption--United States.
- Physical Description:
- 1 online resource (xix, 171 p. )
- Place of Publication:
- New York ; Oxford : Oxford University Press, c2007.
- Language Note:
- English
- Summary:
- America today is a defined contribution society, saving for retirement, health care and educational savings through IRAs, 401(k) accounts, 529 programs, FSAs, HRAs, HSAs and other individual accounts which did not exist a generation ago. This book describes the defined contribution revolution, its causes, and implications.
- Contents:
- How are they different? the defined benefit and defined contribution formats contrasted as a matter of plan design
- Why does it matter? allocating risk and reward between employer and employee
- How did It Happen?
- Why did it happen? and why social security accounts didn't
- What does it mean? consumption taxation, tax expenditures, and the future of the internal revenue code
- What is the future of the defined contribution paradigm?
- What should we do?
- Notes:
- Includes bibliographical references and index.
- Bibliographic Level Mode of Issuance: Monograph
- Description based on print version record.
- ISBN:
- 0-19-985540-4
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