Right now, the Treasury is having another go. As the Telegraph reported on Monday, the Treasury is revving up plans for an online sales tax as part of a package of measures to reform, and hopefully even reduce, business rates.
The online sellers would pay a bit more, and in return physical high street shops would have to pay a bit less. True, we can understand the arguments for that.
An online sales tax is not a tax upon online retailers. It is a tax upon online consumers.
Tax incidence is the study of who really pays a tax. The wallet of which live human being gets lighter as a result of the existence of the tax?
For business rates this is landlords. For a sales tax this is consumers.
At least try to get the basic economics right on the business pages.