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This is the same as Fiscal Neutrality:

What Fiscal Neutrality What Does Fiscal Neutrality Mean?
Fiscal neutrality occurs when taxes and government spending are neutral, with neither having an effect on demand. Fiscal neutrality creates a condition where demand is neither stimulated nor diminished by taxation and government spending. Investopedia explains Fiscal Neutrality
A balanced budget is an example of fiscal neutrality, where government spending is covered almost exactly by tax revenue – in other words, where tax revenue is equal to government spending.
A situation where spending exceeds the revenue generated from taxes is called a fiscal deficit and requires the government to borrow money to cover the shortfall. When tax revenues exceed spending, a fiscal surplus results, and the excess money can be invested for future use.

Source(s):

http://www.investopedia.com/terms/f/fiscal- neutrality.asp

Fiscal balance is a taxation policy that keeps a country's employment and taxation levels in balance.

To measure the fiscal imbalance, take the difference between the present value of all future debt and the present value of all income streams.

At any given time, there will be a fiscal imbalance for a particular government; a sustained and positive balance will be detrimental to society and the economy. If there is a sustained positive fiscal imbalance, then tax revenues will likely increase in the future, causing both current and future household consumption to fall.

Source(s):

investopedia.com

•The Fiscal Balance represents the difference between General Government revenue over expenses. It includes capital expenditure, but excludes depreciation.

The balance of a government's tax revenues, plus any proceeds from asset sales, minus government spending. If the balance is positive the government has a fiscal surplus, if negative a fiscal deficit.

A situation where all of the future debt obligations of a government are different from the future income streams. Both of the obligations and the income streams are measured at their respective present values, and will be discounted at the risk free rate plus a certain spread. A vertical fiscal imbalance describes a situation where revenues do not match expenditures for different levels of government. A horizontal imbalance describes a situation where revenues do not match expenditures for different regions of the country.