In the United States, an excess profits tax is a tax, some say excise tax, on any profit above a certain amount. A predominantly wartime fiscal instrument, the tax was designed primarily to capture wartime profits that exceeded normal peacetime profits.{Fact|date=January 2007} In 1863 the Confederate congress and the state of Georgia experimented ...
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http://en.wikipedia.org/wiki/Excess_profits_tax
a tax levied on profits in excess of a stipulated standard of `normal` income. There are two principles governing the determination of excess ... [1 related articles]
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http://www.britannica.com/eb/a-z/e/58
Additional federal taxes placed on the earnings of a business, used only in time of national emergency such as war.
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http://www.duke.edu/~charvey/Classes/wpg/bfglose.htm
Equity present in an individual's account above the legal minimum required for a margin account or t
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http://www.encyclo.co.uk/local/22402
a tax on the profits of a business enterprise in excess of the average profits for a number of base years, or of a specified rate of return on capital.
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https://www.infoplease.com/dictionary/excess-profits-tax
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