Above the entrance to the headquarters of the Internal Revenue Service on Constitution Avenue is chiseled the quotation from Oliver Wendell Holmes: “Taxation is the price we pay for civilization.” It is easy enough to see why state officials would want to put that quotation on display, for it counsels people to be pleased with the taxes they pay. It’s not so easy, though, to determine the accur...

Cato Journal, Vol. 36, No. 3 (Fall 2016). Copyright © Cato Institute. All rights reserved. Brian J. L. Berry is the Lloyd Viel Berkner Regental Professor, and former Dean of the School of Economic, Political, and Policy Sciences, at the University of Texas at Dallas. Jayshree Bihari is an independent scholar with a PhD in public affairs from the University of Texas at Dallas. Euel Elliott is Pr...

Dániel Irányi is one of the most important jurists and politicians Hungary in era dualism. From 1848 to 1892 he was a member Hungarian National Assembly. The life work statesman exemplary. Because his perseverance, called Cato. I present 24-year struggle Parliament for freedom religion civil marriage. His continuous efforts gained meaning 1869 by submission bill on religious freedom, but receiv...

Most recent work on reasoning with cases in law has taken the style of reasoning used in the CATO system as its model, and uses the notion of factors, as found in that system. Fundamental to CATO, a successor the HYPO system, were factors, which are closely related to HYPO-style dimensions. In this paper, we will argue that the simplification involved in using factors, while it has proved pragm...