Just to make sure: for something to be "revenue neutral" means it can't contain a real reduction in tax revenue offset by a hypothetical gain through "dynamic effects" in the economy?
That would seem to be table stakes for baseline discussion.
As a counterpoint, one could set the tax rate arbitrarily low and then carefully craft a dynamic function that achieves revenue neutrality based on that plan.
As a counterpoint, one could set the tax rate arbitrarily low and then carefully craft a dynamic function that achieves revenue neutrality based on that plan.