Employee Benefits and the New Economy: A Proposal for Reform
分析了美国雇主提供的养老金和健康保险等福利因税收补贴而普遍存在，但缺乏便携性阻碍劳动力流动，建议改革使福利可携带并让所有社会保险来源享受同等税收优惠。
Employer-provided benefits such as pensions and health insurance are commonplace in the U.S. economy, thanks to generous tax subsidies. These benefits are often not 100% portable from job to job and thus interfere with labor mobility. Yet changes in the American economy are likely to make mobility more important in the future. It is important that benefits be made portable and that all sources of social insurance—not just employers—be made eligible for the same tax subsidies. There should be no public policy presumption that social insurance is best provided in the workplace.