The article discusses how to tax wages and wealth to achieve fairness in society. It looks at how much tax should be placed on these factors to make sure everyone is treated justly. The researchers use a mix of theories to figure out the best way to tax wages and wealth. They find that the best way to distribute wealth is to make sure the least well-off people are taken care of. This means that the goal is to maximize the well-being of the least advantaged members of society.