{"id":"https://openalex.org/W2160856014","doi":"https://doi.org/10.1086/ntj41789432","title":"Reforming Social Security: The Case Against Individual Accounts","display_name":"Reforming Social Security: The Case Against Individual Accounts","publication_year":1999,"publication_date":"1999-12-01","ids":{"openalex":"https://openalex.org/W2160856014","doi":"https://doi.org/10.1086/ntj41789432","mag":"2160856014"},"language":"en","primary_location":{"id":"doi:10.1086/ntj41789432","doi":"https://doi.org/10.1086/ntj41789432","is_oa":false,"landing_page_url":"https://doi.org/10.1086/ntj41789432","pdf_url":null,"source":{"id":"https://openalex.org/S116184629","display_name":"National Tax Journal","issn_l":"0028-0283","issn":["0028-0283","1944-7477"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315672","host_organization_name":"University of Chicago Press","host_organization_lineage":["https://openalex.org/P4310315672","https://openalex.org/P4310315690"],"host_organization_lineage_names":["University of Chicago Press","University of Chicago"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"National Tax Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5085286977","display_name":"Alicia Haydock Munnell","orcid":"https://orcid.org/0000-0001-8591-639X","observed_orcids":["https://orcid.org/0000-0001-8591-639X"]},"institutions":[{"id":"https://openalex.org/I103531236","display_name":"Boston College","ror":"https://ror.org/02n2fzt79","country_code":"US","type":"education","lineage":["https://openalex.org/I103531236"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Alicia H. Munnell","raw_affiliation_strings":["","BOSTON COLL"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"","institution_ids":[]},{"raw_affiliation_string":"BOSTON COLL","institution_ids":["https://openalex.org/I103531236"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5085286977"],"corresponding_institution_ids":["https://openalex.org/I103531236"],"apc_list":null,"apc_paid":null,"fwci":1.6649,"has_fulltext":false,"cited_by_count":19,"citation_normalized_percentile":{"value":0.92847638,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":94},"biblio":{"volume":"52","issue":"4","first_page":"803","last_page":"817"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10517","display_name":"Financial Literacy, Pension, Retirement Analysis","score":0.6230000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10517","display_name":"Financial Literacy, Pension, Retirement Analysis","score":0.6230000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11631","display_name":"Retirement, Disability, and Employment","score":0.21889999508857727,"subfield":{"id":"https://openalex.org/subfields/3317","display_name":"Demography"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10443","display_name":"Social Policy and Reform Studies","score":0.08219999819993973,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/social-security-reform","display_name":"social security reform","score":0.9800000190734863},{"id":"https://openalex.org/keywords/individual-retirement-accounts","display_name":"individual retirement accounts","score":0.8679999709129333},{"id":"https://openalex.org/keywords/defined-benefit-pension-plans","display_name":"defined benefit pensions","score":0.890999972820282},{"id":"https://openalex.org/keywords/pension-system-design","display_name":"pension system design","score":0.35899999737739563},{"id":"https://openalex.org/keywords/retirement-income-policy","display_name":"retirement income policy","score":0.5109999775886536}],"concepts":[{"id":"https://openalex.org/C2780154274","wikidata":"https://www.wikidata.org/wiki/Q7126717","display_name":"Download","level":2,"score":0.6371394991874695},{"id":"https://openalex.org/C2777111884","wikidata":"https://www.wikidata.org/wiki/Q12002092","display_name":"Social security","level":2,"score":0.5955713391304016},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.5112535953521729},{"id":"https://openalex.org/C142853389","wikidata":"https://www.wikidata.org/wiki/Q744778","display_name":"Association (psychology)","level":2,"score":0.5044914484024048},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5001788139343262},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.47133398056030273},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.4709269404411316},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.46917444467544556},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.44816821813583374},{"id":"https://openalex.org/C528167355","wikidata":"https://www.wikidata.org/wiki/Q258307","display_name":"National security","level":2,"score":0.44085171818733215},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.4328620433807373},{"id":"https://openalex.org/C2776805697","wikidata":"https://www.wikidata.org/wiki/Q3445707","display_name":"Tax policy","level":3,"score":0.4206184148788452},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.327424019575119},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.2584182620048523},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.1064208447933197},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.07953506708145142},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C542102704","wikidata":"https://www.wikidata.org/wiki/Q183257","display_name":"Psychotherapist","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1086/ntj41789432","doi":"https://doi.org/10.1086/ntj41789432","is_oa":false,"landing_page_url":"https://doi.org/10.1086/ntj41789432","pdf_url":null,"source":{"id":"https://openalex.org/S116184629","display_name":"National Tax Journal","issn_l":"0028-0283","issn":["0028-0283","1944-7477"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315672","host_organization_name":"University of Chicago Press","host_organization_lineage":["https://openalex.org/P4310315672","https://openalex.org/P4310315690"],"host_organization_lineage_names":["University of Chicago Press","University of Chicago"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"National Tax Journal","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:ntj:journl:v:52:y:1999:i:4:p:803-18","doi":null,"is_oa":false,"landing_page_url":"https://www.ntanet.org/NTJ/52/4/ntj-v52n04p803-18-reforming-social-security-case.html","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"article"},{"id":"pmh:oai:RePEc:ntj:journl:v:52:y:1999:i:n._4:p:803-18","doi":null,"is_oa":false,"landing_page_url":"http://www.ntanet.org/NTJ/52/4/ntj-v52n04p803-18-reforming-social-security-case.html","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/10","score":0.6499999761581421,"display_name":"Reduced inequalities"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":11,"referenced_works":["https://openalex.org/W9982409","https://openalex.org/W570144999","https://openalex.org/W618597405","https://openalex.org/W624911134","https://openalex.org/W1560686973","https://openalex.org/W1602531339","https://openalex.org/W2133300859","https://openalex.org/W2206034884","https://openalex.org/W2413570632","https://openalex.org/W3122468789","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W7096634989","https://openalex.org/W7099522848","https://openalex.org/W1533052595","https://openalex.org/W7006064861","https://openalex.org/W3124211323","https://openalex.org/W3022426600","https://openalex.org/W7098920737","https://openalex.org/W38823384","https://openalex.org/W2403872581","https://openalex.org/W2247341565"],"abstract_inverted_index":{"There":[0],"have":[1],"been":[2],"many":[3],"proposals":[4],"for":[5,18],"restoring":[6],"financial":[7],"balance":[8],"to":[9],"Social":[10,33],"Security;":[11],"this":[12],"article":[13],"presents":[14],"a":[15,28,36],"strong":[16],"case":[17],"retaining":[19],"the":[20],"current":[21],"defined":[22],"benefit":[23],"system":[24,37],"and":[25],"not":[26],"replacing":[27],"portion":[29],"or":[30],"all":[31],"of":[32,38],"Security":[34],"with":[35],"individual":[39],"accounts.":[40]},"counts_by_year":[{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1}],"updated_date":"2026-09-22T06:50:58.402377","created_date":"2016-06-24T00:00:00"}