The article explores how taxes and public services should be set when people's incomes are uncertain. It suggests that when income is taxed more for higher earners, goods linked to effort should be discouraged. On the other hand, goods not linked to effort should be encouraged. The same idea applies to public services. The study also shows that in uncertain income situations, uniform taxes on goods and following the Samuelson rule for public services can be good choices. The researchers also looked at how taxes on income and goods should be set in uncertain income situations.