The article explores how income taxes can be designed to account for work-related expenses. It compares two tax systems: one that can accurately distinguish between work-related and personal expenses, and one that cannot. The researchers find that in the first system, work-related expenses should be fully deductible, while in the second system, deductions should be less than 100%. They also show that the simpler tax system tends to burden low-income earners more and leads to less redistribution of wealth.