Of investment neutrality of the control system one speaks, if the existence of taxes does not exert influence on the evaluation of different investment projects.

A control system is investment neutral, if capital utilization costs before taxes agree with those after taxes. Capital utilization costs correspond to the necessary minimum net yield, which must gain an investment project before taxes, so that itself the project can after taxes straight still as favourably outstanding

Articles in category "Investment neutrality"

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• Adjustment costs and the neutrality of income taxes
  Keywords: Capital gains tax, depreciation, income tax, investment neutrality. Contact details of provider: Postal: The Administrator, Canberra ACT 0200 ...


• Investment Neutrality of Business Income Taxes
  Downloadable ! Author(s): Hartman, Richard. 1978 Abstract: No abstract is available for this item.


• The Ralph Report Depreciation Proposals and Investment Neutrality
  Author(s): Benge, M.. 1999 Abstract: The Review of Business Taxation chaired by Mr John Ralph has suggested sweeping changes to business taxation in ...