IMF-超额利润税：历史透视与当代关联（英）-2022.9

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IMF-超额利润税：历史透视与当代关联（英）-2022.9

# 利润税大小：1.64M | 页数：37 | 上架时间：2022-09-24 | 语言：英文

IMF-超额利润税：历史透视与当代关联（英）-2022.9.pdf

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IMF-超额利润税：历史透视与当代关联（英）-2022.9.pdf

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类型: 专题

上传者: YLY.sjz

撰写机构: IMF

出版日期: 2022-09-21

摘要：

In the early 20th century, the notion of ‘trading on the world's misery’ sparked a debate about the merits and demerits of ‘excess profits taxes’ (EPTs) levied following World War I in several European countries, Canada, and the United States.1 About one century later, with the outbreak of the COVID-19 pandemic, the idea of EPTs resurfaced, with some scholars explicitly calling for adopting EPTs on revenue and redistribution grounds.2 EPTs gained further relevance following Russia’s war in Ukraine as the surge in energy prices resulted in windfall profits in the power and extractives sectors.

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