000			01948nab a2200241 c 4500
999			_c149594 _d149594
003			ES-MaIEF
005			20240606142015.0
007			ta
008			240606t2023 ne |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_967160 _aMagalhães, Tarcisio Diniz
245		4	_aThe return of windfall taxation _helectrónico _c Tarcísio Diniz Magalhães, Francesco De Lillo
500			_aResumen.
520			_aWindfall taxes are not new to the world, but they have assumed a variety of shapes and formats under different names in each country and period. Sometimes, they are designed to be applied on a one-time or temporary basis while, at other times, they coexist with classic forms of income taxation. Sometimes they are imposed on actual profits or net earnings while, at other times, they use alternative tax bases. In one way or another, imposing surtaxes on windfall-like gains has been repeatedly legitimized by society’s frustration that well-positioned individuals and firms retain unearned, excessive financial rewards, especially under distorted market or regulatory conditions. With the current global energy and food prices crises, windfall taxes have once again risen to broad popularity. This article examines the historic, economic, and policy rationales for windfall taxation, arguing that lawmakers could use the accumulated experience of the past to go beyond attempts to tax current crisis-driven high returns to ultimately build corporate tax systems that are more progressive.
650		4	_970374 _aBENEFICIOS EXTRAORDINARIOS
650		4	_945680 _aIMPUESTO DE SOCIEDADES
650		4	_970323 _aGRAVAMEN TEMPORAL
650		4	_aIMPUESTO TEMPORAL DE SOLIDARIDAD DE LAS GRANDES FORTUNAS _970419
650		4	_aUNION EUROPEA _971804
700	1		_968373 _aLillo, Francesco de
773	0		_9171821 _oOP 2141/2024/11 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, Issue 11, November 2023, 10 p.
942			_cRE