How Is Windfall Tax Calculated?
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Maitya
As you may know a windfall tax is a surtax imposed by governments on businesses or economic sectors that have benefited from economic expansion. There are many provisions in regard with this and calculation of windfall tax will depend on a lot of cases, like what was your windfall gain, what’s the position of economy and various other factors. To understand the computation of this tax, you can work through the case study mentioned on the link below to get a better understanding.
https://www.researchgate.net/publication/326913417_THE_DYNAMICS_OF_WINDFALL_TAXATION_SYSTEM