In your example I'd say you have the following entities: * ISP = Government * Client = Driver * Netflix = Ford * Shows = Truck * Bandwidth = Roads The Governm

In your example I'd say you have the following entities: * ISP = Government * Client = Driver * Netflix = Ford * Shows = Truck * Bandwidth = Roads The Government (ISP) taxes the Driver (Client) when they buy a Truck (watch shows) because that act puts stress on the Roads (Bandwidth). They do not put a special tax on Ford (Netflix) for simply offering a Truck (show) for sale. So if the ISP wants to get extra revenue from this they need to charge the client more as they use more bandwidth.