Acknowledgements The author wishes to thank DRA management, especially Linda Serizawa and David Ashuckian, for their support and guidance, and especially Chris Danforth, for his sustained encouragement and repeated suggestions for improvement. Thanks are also due to Louis Irwin for PRISM model runs and to Ke for technical support and help with presentation. The Division of Ratepayer Advocates (...

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 ...