>Ignoring for a moment that this rationale can support any tax policy at all (including 100% tax rates)... Isn't that true for any rationale for tax? I mean, I

>Ignoring for a moment that this rationale can support any tax policy at all (including 100% tax rates)... Isn't that true for any rationale for tax? I mean, I wasn't talking about tax rates, that's a completely separate discussion... >This holds for all businesses, not just large tech companies. So why is the tax focused on the latter? Because other businesses are already effectively taxed by existing laws. Overseas tech giants are targeted because they were legally avoiding existing taxes.