This argument is subtly interesting, as it lays bare how regulatory capture of the tax system by corporations has caused unexpected consequences and externalities, and how efforts seeking to even the playing field for smaller corporations and countries ironically benefits those best able to navigate increased regulatory hurdles and scrutiny and higher tax burdens - the status quo elite corporations.

I’m reminded of the (conspiracy?) theory that the recent Facebook whistleblower is a controlled opposition operative who deliberately seeks to increase the regularly burden on Facebook and other social media sites, because Facebook will benefit overall compared to smaller corporations who are not able to iterate and adapt as well.

Is this new tax plan comparable to regulatory capture by large multinational corporations? If so, how does it deal with these concerns?