The article discusses how to design a consumption tax in a world where there is risk involved with investments. It compares two standard tax methods and shows that they are equivalent in certain situations. However, when considering capital risk, a different approach is needed. The study suggests that returning tax revenue risks to households can make the tax methods equivalent again. It also argues that sharing risks across generations can lead to a better tax system. The research concludes that a consumption tax should be implemented through registered savings accounts, like the Canadian RRSP program, for it to work effectively.