Alignment Tax is the phenomenon where alignment training (RLHF/DPO) improves helpfulness/harmlessness but can degrade other capabilities (math, code, long-tail knowledge, output diversity, creativity), quantifiable as relative regression on a benchmark
Tax(B)=Sbase(B)Sbase(B)−Saligned(B); Preference Data — contrastive chosen/rejected pairs from human labelers (or AI judges) — is the core fuel of RLHF/DPO-style methods, and its scale, quality, and distribution set the ceiling of alignment quality. Typical mitigations: tuning the KL coefficient and data mix, multi-objective weighting, and regression checks on capability benchmarks.