They definitely do not bring neutrality. One concern we have is that large, private corporations will now be on unequal footing with public corporations that are allowed to hold cash reserves as required to take advantage of new opportunities. You suddenly have a situation whereby a private company can no longer do that. That's the absolute opposite of neutrality. If the government was serious about wanting to clean up the tax system and make it more neutral, it would launch a comprehensive review of the tax code.
On September 26th, 2017. See this statement in context.