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LEADER: 01657cam a22003014a 4500
001 2007017989
003 DLC
005 20080625083911.0
008 070501s2007 nyu b 001 0 eng
010 $a 2007017989
020 $a9780195339352 (alk. paper)
040 $aDLC$cDLC$dDLC
043 $an-us---
050 00 $aKF3649$b.Z45 2007
082 00 $a344.7302/3$222
100 1 $aZelinsky, Edward A.
245 14 $aThe origins of the ownership society :$bhow the defined contribution paradigm changed America /$cEdward A. Zelinsky.
260 $aNew York :$bOxford University Press,$cc2007.
300 $axix, 171 p. ;$c24 cm.
504 $aIncludes bibliographical references and index.
505 0 $aHow 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?
650 0 $aSocial security$xLaw and legislation$zUnited States.
650 0 $aSocial security individual investment accounts$zUnited States.
650 0 $aRetirement income$zUnited States.
650 0 $aInternal revenue law$zUnited States.
650 0 $aSpendings tax$xLaw and legislation$zUnited States.
650 0 $aTaxation of articles of consumption$xLaw and legislation$zUnited States.
856 41 $3Table of contents only$uhttp://www.loc.gov/catdir/toc/ecip0717/2007017989.html