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|A Proposed Legal, Regulatory and Operational Structure for Investment-Based Social Security|
Karl J. Borden and Charles E. Rounds Jr., published by The Cato Institute
Feb. 28, 2002
Excerpt: In this study, Karl Borden and Charles Rounds offer a proposal for the regulatory and administrative structure of individual accounts. The core of their proposal is the private retirement account (PRA), which more closely resembles the individual retirement account model than the 401(k) model.... [W]orkers would be able to divert a portion of their Social Security payroll tax to a PRA. Workers would possess full property rights in their account balances ...
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