windfall profits tax

A tax imposed on a business or industry as a result of a sudden increase in profits.

• An example is the tax imposed on oil companies in 1980 for profits resulting from the Arab oil embargo of the 1970s. [Cases: Internal Revenue 4338.]

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词条贡献者

资深译员Kevin，毕业于亚洲顶尖的高级翻译学院，擅长翻译涉及能源和电力领域的法律文件。