Download or read book Windfall Or Excess Profits Tax written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1974 with total page 876 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Windfall Or Excess Profits Tax written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1974 with total page 855 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Summary of Testimony on the Proposed Emergency Windfall Profits Tax written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1974 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Windfall Profits Tax written by United States. Congressional Budget Office and published by . This book was released on 1979 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Windfall Profits Tax and Energy Trust Fund written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1979 with total page 812 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Material Relating to the Proposed Emergency Windfall Profits Tax written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1974 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The design of a windfall profit tax written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1979 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book An Analysis of the Crude Oil Windfall Profit Tax written by Richard D. Farmer and published by . This book was released on 1983 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Excess Profit Taxes Historical Perspective and Contemporary Relevance written by Mr. Shafik Hebous and published by International Monetary Fund. This book was released on 2022-09-16 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 parallels with current proposals for reforming multinationals’ taxation. EPTs can be permanent or temporary as an add-on to the corporate income tax to support revenue during an adverse shock episode. The latter reflects experiences with EPTs during and after the World Wars. Different from that era, though, profit shifting is now a challenge. Estimation using firm-level data suggest that, at present, locations of excess profit across countries are consistent with profit shifting practices by multinationals. Destination-based EPTs can address this concern. Estimates suggest that a 10 percent EPT on the globally consolidated accounts of multinationals (on top of the current corporate income tax), with the EPT base being allocated using sales, raises global revenue by 16 percent of corporate income tax revenues. The analysis suggests that international coordination would be desirable to mitigate the risks of profit shifting and tax competition. Eventually, EPTs could mark an evolution of corporate taxation toward a non-distortionary rent tax.

Download or read book Windfall Or Excess Profits Tax written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1974 with total page 855 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Excess Profits Taxation written by Tax Institute (U.S.) and published by . This book was released on 1953 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Windfall Profits Tax written by United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Oversight and Investigations and published by . This book was released on 1983 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Description of H R 3919 H R 3421 and H R 3474 Relating to Windfall Profit Taxes Scheduled for Hearings by the Committee on Ways and Means Beginning May 9 1979 written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1979 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Windfall Profits Tax Collections and Independent Gasoline Marketers written by United States. Congress. House. Committee on Small Business. Subcommittee on General Oversight and the Economy and published by . This book was released on 1984 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Windfall Or Excess Profits Tax written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1974 with total page 855 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Small Royalty Owners Exemption from the Windfall Profit Tax written by United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally and published by . This book was released on 1980 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxing Windfall Profits in the Energy Sector written by Mr. Thomas Baunsgaard and published by International Monetary Fund. This book was released on 2022-08-30 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: The surge in fossil fuel prices in 2022 has generated substantial windfall profits in the energy sector. Policymakers in many countries are exploring policies to tax part of these profits. Excess profits can be taxed by tax instruments targeted at economic rents that avoid discouraging investment and limit any impact on further price increases. Many fossil fuel producing countries already have an adequate rent-capturing fiscal instrument in place. Others may consider introducing a permanent tax on windfall profits from fossil fuel extraction but should be more cautious about temporary and possibly poorly designed windfall profit taxes. Given the importance of encouraging decarbonatization of energy generation, it seems counter-intuitive to introduce exceptional tax measures on renewable electricity generation.