In calculating total faculty compensation, the administration of Doughnut University includes payroll taxes (Social Security taxes) paid as a benefit to faculty. After all, those tax payments are earning future entitlements for the faculty under Social Security. However, the American Association of University Professors has argued that, far from being a benefit, the employer’s contribution is simply a tax and that its burden falls on the faculty even though it is paid by the university. Discuss both sides of this debate.