Reforming Social Security: A Practical and Workable System of Personal Retirement Accounts

Fred T. Goldberg, Jr. and Michael Graetz, Administrative Aspects of Investment-Based Social Security Reform (University of Chicago Press, 2000), chap. 1, https://www.nber.org/books-and-chapters/administrative-aspects-investment-based-social-security-reform/reforming-social-security-practical-and-workable-system-personal-retirement-accounts.