Die Zufallsgewinnsteuer (engl. windfall profits tax) ist eine 1980 in den USA entstandene Steuer, die auf Grund von plötzlichen Mehrgewinnen von Ölfirmen in Zusammenhang mit dem damaligen arabischen Ölembargo entstanden ist. Die Steuer wurde im Jahr 1988 wieder abgeschafft.
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windfall tax — noun A tax levied on windfall profits, profits arising, esp suddenly and unexpectedly, as a result of events not directly connected with the company, etc concerned, such as changes in currency exchange rates • • • Main Entry: ↑wind * * * windfall … Useful english dictionary
windfall tax — ➔ tax1 * * * windfall tax UK US noun [C] TAX ► an extra tax that a government charges a company when it makes a large unexpected profit, especially if they have been helped by economic conditions: »Following record profits, a €5bn windfall tax… … Financial and business terms
windfall tax — windfall .tax n an additional amount of tax that the British government sometimes takes from a company that has suddenly earned a large amount of money that it did not expect to earn … Dictionary of contemporary English
Windfall tax — In the United Kingdom, the Windfall Tax was a tax levied on privatised utility companies.In Australia, windfall tax may refer to either: * Commonwealth places windfall tax, imposed under the Commonwealth Places Windfall Tax (Collection) Act 1998… … Wikipedia
Windfall Tax — A tax levied by governments against certain industries when economic conditions allow those industries to experience above average profits. Windfall taxes are primarily levied on the companies in the targeted industry that have benefited the most … Investment dictionary
windfall tax — UK / US noun [countable] Word forms windfall tax : singular windfall tax plural windfall taxes an extra amount of tax that the government charges a company that makes a lot of money unexpectedly … English dictionary
Windfall Tax (United Kingdom) — The Windfall Tax was a tax on what were claimed to be the excess profits of the privatised utilities [http://archive.treasury.gov.uk/pub/html/budget97/ir1.html] introduced by the Labour government in 1997. It followed from their manifesto… … Wikipedia
windfall tax — An exceptional *taxation charge on *corporations that are deemed by a government to have made *windfall (or excessive) profits owing to unusual circumstances. *Private sector *monopoly suppliers of *public utilities, for example, are subjected to … Auditor's dictionary
windfall tax — (also windfall profits tax) noun a tax levied on an unexpectedly large profit, especially one regarded to be excessive or unfairly obtained … English new terms dictionary
Windfall profits tax — A windfall profits tax is a higher tax rate on profits that ensue from a sudden windfall gain to a particular company or industry. United StatesIn 1980, the United States enacted the Crude Oil Windfall Profit Tax Act (P.L. 96 223) as part of a… … Wikipedia
