Which of the following statements correctly explains the rationale behind the imposition of a windfall tax?

1
Windfall taxes are imposed on industries where the government believes the profits are solely generated through the company's exceptional business strategies and innovations.
2
The primary purpose of windfall taxes is to penalize companies that achieve profits due to unethical practices, thus redistributing wealth to more deserving sectors.
3
Windfall taxes target industries that experience significantly above-average profits due to favorable external economic conditions, with the intent to redistribute these excess profits for broader societal benefits.
4
Governments impose windfall taxes on all profitable industries during economic downturns to ensure equal distribution of wealth across sectors.

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