1 , ▁S . 2 7 8 2 , ▁S . 2 9 9 1 , ▁S . 3 0 4 4 ) ▁. ▁ ▁The ▁wind fall ▁profit ▁tax ▁of ▁the ▁ 1 9 8 0 s ▁is ▁not ▁to ▁be ▁confused ▁with ▁the ▁excess ▁profit ▁tax es ▁of ▁World ▁War ▁I , ▁World ▁War ▁II , ▁and ▁the ▁Korean ▁War ▁er as . ▁ ▁Sc and in avia ▁In ▁Sweden , ▁hydro ▁power ▁is ▁subject ▁to ▁a ▁property ▁tax ▁and ▁nuclear ▁power ▁to ▁a ▁capacity - based ▁tax . ▁Both ▁tax es ▁were ▁raised ▁at ▁the ▁beginning ▁of ▁ 2 0 0 8 ▁due ▁to ▁higher ▁wind fall ▁prof its . ▁Norway ▁similarly ▁im posed , ▁as ▁of ▁ 2 0 0 9 , ▁a ▁ground ▁rent ▁tax ▁on ▁hydro - elect ric ▁power ▁plants , ▁and ▁Finland ▁announced ▁its ▁intention ▁in ▁ 2 0 0 9 ▁to ▁tax ▁nuclear ▁and ▁hydro ▁power ▁as ▁of ▁ 2 0 1 0 ▁or ▁ 2 0 1 1 . ▁ ▁Wind fall ▁tax ▁on ▁solar ▁power ▁Rap id ▁drop ▁of ▁phot ov olta ic ▁equipment ▁in ▁the ▁period ▁ 2 0 1 1 ▁- ▁ 2 0 1 3 ▁has ▁created ▁wind fall ▁prof its ▁conditions ▁due ▁to ▁lag ging ▁response ▁of ▁regul ators ▁by ▁adjust ment ▁of ▁feed - in ▁tar iffs . ▁Reg ul ators ▁in ▁Spain , ▁ ▁Greece , ▁Bulg aria ▁and ▁Roman ia ▁have ▁introduced ▁retro active ▁in cent ive ▁redu ctions . ▁In ▁the ▁Czech ▁Republic ▁a