The effective control item is relationship between tax amount q-p and gross amount q.

For the determination of effective control items different computation models exist. Under the designation that, forward looking concepts "“the effective control item concepts are summarized, which reflect tax burdens of future investment objects. In the literature two tasks are assigned to them: On the one hand they are to be used for the support by investment or location decisions and be openly put on the other hand fiscal preferences and/or disadvantages for material investments.

Among the group forward looking concepts the analytic effective control item models developing on the neoclassical investment theory are ranked by King/Fullerton and Devereux/of the Griffith as well as the effective control items derived from an financial plan-oriented enterprise model like the ETA. The common starting point is appropriate for tariff in the tendency to determine those, economic "“tax burden reduction of economic goal sizes in form of a percentage, taxconditioned of action alternatives as, in place of the nominal tax burden, which is related to legal assessment bases, and thus to compress assessment basis and time effects of the taxation to a number.

Differences between the model beginnings exist in the choice of the economic goal size and to the extent of the included tax assessment basis components. In the model of King/Fullerton as also in the ETA as economic goal size the net yield of the investment object is consulted. While the net yield is derived from arbitrage-free goods and capital markets in the model from King/Fullerton, it is determined in the case of the ETA from the final values of the which are the basis financial plans and can be regarded to that extent as economical contribution to the effective tax discussion.

The model of King/Fullerton permits a limited number of input parameters for the determination of the effective control items only, like for example the net yield before taxes as well as the economic and the writing-off tax allowance of the subordinated plant property. From these input parameters the additional tax net yield is analytically determined on the basis an optimization beginning and/or an arbitrage equilibrium. The compactness of the model is bought by a multiplicity of restrictive acceptance. Like that the analysis is limited to border investments with infinite running time and an exponentially decreasing payment current process. Beyond that the modelling is by tax assessment bases on elements limited, which do not require anticipation of uncertain expectations, essentially thus writings-off.

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