the debate about how much tax oil giants like shell should pay. shell says it s expecteing to pay an additional 2.3 billion dollars in tax on its 2022 earnings, that s because of the eu s windfall tax, and the uk s energy profits levy imposed last year. remember, the idea behind this is to target firms which benefit from something they were not responsible for in other words, a windfall. but some say this doesn t go far enough. we believe that when companies are making record profits and families can t heat their homes, we should close those loopholes. they ll still make profits, but we should close the investment allowance loophole that allows them to get tax breaks for investing in fossilfuels. we should backdate the windfall tax to when the government ought to have done it, not when they actually did it. and by doing so, we could get real help to families who are struggling now. but some argue taxation isn t the answer this is the perspective of andy brown a former oil execu