Much of the recent debate about the proposed tax cut has dealt with the relatively large amout of break given to the rich, and the small amount to the poor. People seem to really struggle with the concept that the rich pay more taxes, and by definition, should get more money back. They should not necessarily get a greater percentage of their tax payments back. In any event, the difficult of reasoning about this kind of situation is well established and has a name in cognitive science, the base rate fallacy.