The Committee for a Responsible Federal Budget has a nice overview of the two ways that Social Security is viewed (off budget v. unified budget). There is often so much energy spent arguing over which is the best way to view the program it deflects from reform discussions. The linked document is persuasive that it doesn’t matter which way you view it, reform is needed and the sooner we start the more options we will have.
The Incidental Economist
the health services research blog