This meant, among other things that different industries, forms of ownership, financing methods and investment were treated equally (neutrality) and that revenues and related expenditures were subject to the same tax rate.
Dette indebar bl.a. at forskellige industrier, ejerformer, finansieringsformer og investeringer blev behandlet lige (neutralitet) og at indtægter og tilhørende udgifter var genstand for samme skattesats.