The author discusses the Crude Oil Windfall Profit Tax Act of 1980, explaining the Act's component parts and its interrelationship Act in relation to its purposes, the author concludes that the Act, although severely deficient in many areas, is a positive step toward achieving the nation's energy objectives.
Nancy E. Shurtz,
The Windfall Profit Tax-Poor Tax Policy? Poor Energy Policy?,
34 U. Miami L. Rev.
Available at: https://repository.law.miami.edu/umlr/vol34/iss5/3