An excess profits tax is a tax on returns or profits which exceed risk-adjusted normal returns. The concept of excess profit is very similar to that of...

corporations as shown in the following table. A Excess Profits Tax was levied on the excess profits net income (i.e., net income less allowances and...

windfall tax is a higher tax rate on profits that ensue from a sudden windfall gain to a particular company or industry. There have been windfall taxes in various...

the federal estate tax. The entry of the United States into World War I greatly increased the need for revenue. An excess profits tax was introduced and...

tax or capital tax, depending on the nature of the tax. The purpose of corporate tax is to generate revenue for the government by taxing the profits earned...

Economic rent War profiteering Windfall profits Excess profits tax Alan V. Deardorff, 2006. "Excess profit," Deardorff's Glossary of International Economics...

paying taxes on foreign profits. Under U.S. tax law, companies are not required to pay U.S. tax on their foreign subsidiaries’ profits for many years, even...

repealed the excess profits tax, reduced individual income tax rates (the top rate fell from 94 percent to 86.45 percent), and reduced corporate tax rates (the...

Instead, there was an excess profits tax, of 50% on profits above the normal pre-war level; the rate was raised to 80% in 1917. Excise taxes were added on luxury...

income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income)...