[jclos]

Something that the author omitted is that one of the reasons for such a tax is to regularize the way companies work with user-generated data. Companies with very strong transparency, good privacy policy and where user data can be accessed by their author easily would for instance have much smaller taxes than the opposite.

Other than that I will abstain myself from criticizing since I haven't spent much time thinking about it, but it does seem to be a quite strange proposal.