This paper uses a finite mixture model to uncover heterogeneous income tax rate perceptions, establishing four new results. First, almost half of respondents do not distinguish between marginal and average tax rates. Second, roughly 30 percent of respondents know the statutory marginal tax rates schedule (and answer questions accordingly). Third, among respondents who think all income is taxed ...

Legal argumentation often centers on the interpretation and understanding of terminology. Statutory texts are known for a frequent use of vague terms that are difficult to understand. Arguments about the meaning of statutory terms are an inseparable part of applying statutory law to a specific factual context. In this work we investigate the possibility of supporting this type of argumentation ...

Virginia v. Sebelius is a federal lawsuit in which Virginia has challenged President Obama's signature legislative initiative of health care reform. Virginia has sought declaratory and injunctive relief to vindicate a state statute declaring that no Virginia resident shall be required to buy health insurance. To defend this state law from the preemptive effect of federal law, Virginia has conte...