As the first answer states, the difference lies in the semantics. Generally, a boss is someone who has been designated to a position of authority over others. That designation does not mean, however, that a boss is a leader or even a respected individual because one can earn the title of boss through education, advantageous relationships, etc., without having any leadership potential.
A person can be a leader without having any official designation as such. Humans naturally follow people who inspire confidence (often unknowingly) or who command respect for various reasons (experience, attitude, eloquence). Of course, someone can be both a leader and a boss, but if someone has to choose which title he or she would prefer, I would guess that the answer would be "leader" because it carries a much more positive connotation than does "boss."
As far as origin goes, the word "leader" most likely comes from the word meaning "to travel" or "to go"; so it is easy to see how following someone who is willing to take the initiative (travel or go) would be perceived as an act of respect for that person's wisdom. In contrast, "boss" originates from the Dutch word for a master or male who holds a high position in a household. Because it is a term which breeds more familiarity than it does respect based on someone's actions or character, its modern, less positive connotation fits its origin.
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