What term is used for the characteristic of a tax system whereby a company's decisions to invest domestically or abroad is not affected by taxation?

Question

Quizplus · Accepted Answer

Capital export neutrality is the term used for the characteristic of a tax system whereby a company's decisions to invest domestically or abroad is not affected by taxation. It means that the tax system does not favor or discriminate against investments in either domestic or foreign markets, resulting in an unbiased approach to capital investment.  Foreign tax credit is a mechanism to avoid double taxation of the same income in both the home country and foreign country. Unbiased and Capital investment irrelevance are not specific terms used in taxation.

What Term Is Used for the Characteristic of a Tax