The research by Céline Azémar (Rennes School of Business), Rodolphe Desbordes (Skema), Paolo Melindi-Ghidi (EconomiX‐CNRS, University of Paris Nanterre and AMSE, University of Aix‐Marseille) et Jean-Philippe Nicolaï (CNRS, INRAE, Grenoble INP, GAEL University of Grenoble Alpes) challenged the French and German government decision of not adopting an excess profits tax during the Russian-Ukrainian conflict...