In order to accomplish the intent, have two tax rates: untargeted (lower) and targeted (higher). As a rationale, consider the targeted tax difference the price

In order to accomplish the intent, have two tax rates: untargeted (lower) and targeted (higher). As a rationale, consider the targeted tax difference the price of collecting, storing, and using radioactive personal data. If Facebook had to pay a higher tax rate for targeted ad revenue, their priorities would start to shift.