经济学人常用术语 | Windfall taxes

Windfall taxes

Levies imposed on companies that make large profits after an economic change. The most recent examples have been taxes on energy companies when their profits surged after Russia’s invasion of Ukraine in 2022. Economists are dubious about the merits of these taxes as they may discourage future investment; companies may need the occasional windfall to compensate them for the losses they incur in difficult times. For the case against, see this article.