The article discusses how tax policies can be analyzed from a moral perspective in real-world situations, not just ideal theories. It introduces a new framework that combines normative considerations with social science research on people's views on taxes and inequality. The researchers argue that relying solely on measurable concepts like biases and preferences may not be enough to evaluate tax systems. Instead, they suggest using feasibility constraints based on social science findings to recalibrate the normative debate. The article concludes by showing how empirical research can be used to analyze the distributive impact of labor taxation.