Shifty Analysis

Here's a letter to the New York Times:

Monique Morrissey wants to fix Social Security by forcing employers to "pay their share of the [Social Security:] tax on their employees' full salaries" rather than on only the first $106,800 of each employee's annual earnings ("Employers Should Pay Up," August 22).  She illustrates by pointing out that, under her proposal, LeBron James's employer, the Miami Heat, would pay an additional $900,000 annually in Social Security taxes.

Ms. Morrissey's scheme...