The Excess Profits during COVID-19 and Their Tax Revenue Potential
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- Evgeniya Dubinina & Javier Garcia-Bernardo & Petr Janský, 2024. "The excess profits during COVID-19 and their tax revenue potential," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 51(4), pages 1001-1036, November.
References listed on IDEAS
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More about this item
Keywords
excess profits; covid-19; multinational corporations; excess profits tax; european union;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- L11 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Production, Pricing, and Market Structure; Size Distribution of Firms
- L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2022-06-27 (Accounting and Auditing)
- NEP-CFN-2022-06-27 (Corporate Finance)
- NEP-EEC-2022-06-27 (European Economics)
- NEP-IND-2022-06-27 (Industrial Organization)
- NEP-PBE-2022-06-27 (Public Economics)
- NEP-PUB-2022-06-27 (Public Finance)
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