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Social Security Reform: Does Privatization Still Make Sense?
Cato Institute via SSRN 
[Opinion] Apr. 3, 2013
"Personal accounts will not improve the program's solvency directly, but would help generate new resources by strengthening the link between 'contributions' and benefits, thereby reducing dislocations of individual labor-supply choices. At a minimum, personal accounts could be an effective mechanism for sequestering from government spending additional resources intended to reduce Social Security's unfunded obligations."
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