The "tax net" refers to the types of payment that are taxed, which included personal earnings (wages), capital gains, and business
income. The rates for different types of income may vary and some may not be taxed at all. Capital gains may be taxed when
realized (e.g. when shares are sold) or when incurred (e.g. when shares appreciate in value). Business income may only be
taxed if it is significant or based on the manner in which it is paid. Some types of income, such as interest on bank savings,
may be considered as personal earnings (similar to wages) or as a realized property gain (similar to selling shares). In some
tax systems, personal earnings may be strictly defined where labor, skill, or investment is required (e.g. wages); in others,
they may be defined broadly to include windfalls (e.g. gambling wins).