> Ignoring for a moment that this rationale can support any tax policy at all (including 100% tax rates)... This holds for all businesses, not just large tech c

> Ignoring for a moment that this rationale can support any tax policy at all (including 100% tax rates)... This holds for all businesses, not just large tech companies. So why is the tax focused on the latter? Other than the reasons the other replies have mentioned, it is also possible that enforcement isn't worth it for the smaller businesses (i.e. if they did apply to everybody they'd just lose money overall trying to get everybody to comply).