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...
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| Other Authors: | , |
| Format: | Journal |
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
2022.
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| Series: | IMF Working Papers; Working Paper ;
No. 2022/187 |
| Subjects: | |
| Online Access: | Full text available on IMF |