This research looks into how taxes can be set up when people make money from regular work and rent-seeking (like exploiting existing profits) activities. The study figures out the best taxes that won't consider where income comes from. These ideal taxes include a correction to fix the impact of rent-seeking on society. The size of this correction depends on what correcting all rent-seeking incomes perfectly would do and how rent-seeking affects regular and rent-seeking work. If rent-seeking mostly affects other rent-seekers, the correction needed is lower than if all rent-seeking activities were fixed. The researchers also show that getting this correction right is crucial for the tax system to tackle rent-seeking properly, based on their model calculations.