Excess Profit Taxes : Historical Perspective and Contemporary Relevance /

Excess Profit Taxes : Historical Perspective and Contemporary Relevance /

This paper discusses the design of excess profits taxes (EPTs) that gained renewed interest following the COVID-19 outbreak and the recent surge in energy prices. EPTs can be designed as an efficient tax only falling on economic rent, like an allowance for corporate capital, and drawing some paralle...

Полное описание

Библиографические подробности
Главный автор:	Hebous, Shafik
Другие авторы:	Prihardini, Dinar, Vernon, Nate
Формат:	Журнал
Язык:	English
Опубликовано:	Washington, D.C. : International Monetary Fund, 2022.
Серии:	IMF Working Papers; Working Paper ; No. 2022/187
Предметы:	Business Taxes and Subsidies Fiscal Policies and Behavior of Economic Agents Fiscal Policy Nonwage Labor Costs and Benefits Private Pensions
Online-ссылка:	Full text available on IMF

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