| ∑ MyProject ® | Cash Flow Taxes |
Cash flow taxes are designed to tax above normal profits (economic rent) from investments and to have minimal effect on investment decisions.
A Brown Tax is a 'pure' form of cash flow taxation. A Resource Rent Tax is a practical version of a Brown Tax.
Simulations of the effects of cash flow taxes on investment projects, in the presence of income taxation if desired, can be undertaken by the MyProject computer package.