The third feature of LM is sharing of the net revenues by workers after payment of taxes and the cost of capital. Workers could, for practical reasons, specify a wage structure and then distribute the net residual or simple share revenue minus costs; the outcome is the same. Income distribution should be just, but need not be egalitarian. On the basis of skill, unpleasantness or responsibility of work, the wage structure and/or the share of the residual could be different. This point is analysed in more detail later