The same data that academics have used to show that in some sectors big is more profitable could be used to design differential tax rates. The purpose would not be to discourage economies of scale, but to capture some of the gains for society. Ironically, we already differentiate taxation by size, but perversely: the new network monopolies such as Amazon benefit massively from being tax scams, avoiding the taxation of their terrestrial equivalents. Since the effects of taxation cannot be fully known
