The article discusses how advance payments are treated for tax purposes. It argues that the current rules can be confusing and don't always align with the concept of true income. The researchers suggest that under ideal circumstances, advance payments should be taxed when they are secured without any obligations attached. However, in practice, tax rules may deviate from this ideal to accommodate the complexities of tax administration. The key takeaway is that tax treatment of advance payments should be based on whether they are likely to become true income in the future, with adjustments made if needed.