>  you need to specify what is "neutral".
> Tom Grey

A neutral tax has no impact on economic incentives, thus has a zero
marginal rate, and has no effect on labor vs. leisure.

By definition, economic rent is income not needed to put a factor into its
most productive use, and thus a tax on economic rent is neutral.

>  a policy change can be "revenue neutral", clearly meaning total
> revenue is the same before, and after, the policy change.

That is another type of neutrality, and not what I am concerned with.
 
Fred Foldvary

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