The article calculates the best way to tax incomes in Turkey. By using a model with different types of people, they found that a progressive tax system can help make incomes more equal and improve overall well-being. However, this type of tax can also affect how much people work and save. The researchers suggest a flat tax rate of 23% with a fixed deduction, which could lead to a 6.2% increase in consumption for everyone. This tax system would also make income, wealth, and consumption more evenly spread out.