That's prime argument for taxing revenue actually. Imagine you have two companies doing the same thing. They have the same product, use the same amount of resou

That's prime argument for taxing revenue actually. Imagine you have two companies doing the same thing. They have the same product, use the same amount of resources, infrastructure, pollute at the same rate etc. The only difference is that one operates under famous trademark from country X which it licenses for 100M/year and brings 0$ profits while the other one developed its own trademark which it owns therefore making 100M/year in profit. What kind of justification (moral, utilitarian, economic) do you see for charging 2nd company 100M * tax rate more than the first company?