Taxes on capital income are often seen as not ideal in the long run. Some suggest switching to taxing labor income or consumption instead. Considering individual risks is important when thinking about changing tax systems. Different households may view tax reforms differently based on their wealth and productivity. Studies show that taxing income from certain sources and giving back the money can be beneficial when there are risks involved. In some cases, having a positive tax on capital income can be necessary for the economy to work optimally.