Once established....you'd have a agency/group to monitor the companies involved, and spend hours reaching a conclusion that something-is-not-right-but-you-can't-say-what.
So after 2,000 man-hours of audits....you conclude they must be hiding data, and there's just too much profit. You get 'Timmy' (your numbers guys) to invent a maximum profit level....then start taxing.
The company reviews your action, and immediately lessens production or service. It might be one-percent....maybe three-percent....maybe even ten-percent.
'Timmy' tells you a month later....the numbers changed. What 'Timmy' is missing...is that you shifted the product to a slower schedule, or that you moved some production outside of the country.
A new problem is developed (oddly)....there's a shortage of X-product.
A new agency/focus is started....to figure out why shortages now exist. They hire a 'Timmy-2'. His numbers reflect a problem where you need more incentive (cash-flow/profit).
Timmy-1 and Timmy-2 fight over the analysis.
Eventually....a new agency is formed....there seems to be too much regulation. They hire a Timmy-3 to show the numbers.
Someone at this point figures out....the whole excess profits tax has only one purpose....hiring more people to fix a non-existent problem.
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