Volume 41, Number 1
Winter 2004

 

Essays

1

Challenges for Democracy and Trade: The Case of the United States
Chantal Thomas

29

Restoring Investor Trust in Auditing Standards and Accounting Principles
Melvyn I. Weiss & Elizabeth A. Berney

 


Article and Comments

59

Accounting for Social Security and Its Reform
Howell E. Jackson

161

Liabilities, Debts, Revenues, and Expenditures: Accounting for the Actuarial Balance of Social Security
Robert L. Clark

173

Accrual Accounting for Social Security
Peter A. Diamond & Peter R. Orszag

187

Accounting for the Federal Budget and Its Reform
Elizabeth Garrett

199

The Virtues of Moving from Cash to Accrual Accounting for Social Security
Robert C. Pozen

209

Accrual Accounting and the Fiscal Gap
Daniel N. Shaviro

215

The Inadequacies of Accrual Accounting for Social Security
Kent Smetters

221

Reply
Howell E. Jackson

 


Articles

227

Severability, Inseverability, and the Rule of Law
Michael D. Shumsky

281

Resurrecting RICO: Removing Immunity for White-Collar Crime
Michael Goldsmith

 


Recent Developments

319

Payment for College Football Players in Nebraska

337

Universal National Service Act

 

Views expressed in the Journal are those of the authors and do not necessarily reflect the views of the Journal's officers, editors, or other members.

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