To clarify, I am not suggesting I would support a windfall tax now on the basis that it was seeking recoupment of past subsidies. That would not be fair as the decision to use such subsidies would have been made on deceptive terms and it would not take into account actual use of subsidies by individual companies.
I also would not be advocating anything like a traditional loan. Because not only would that show incorrectly in corporate valuation it would also falsely "boost" the government's accounting.
I'd have to think through the accounting a lot (and I'm doing that way too much in real life for me to do it for my political fantasy baseball team) but essentially it would an agreement to submit to a higher tax rate in the future in return for current assistance.
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