This article misses the real issue of "the Amazons" of today: The low-wage workers Amazon has built it's empire on (or, the "gig-economy" of others), and the massive scale, legal tax avoidance schemes only companies with global scale can play with.
If anything, companies of a certain revenue level should be taxed by (localized) revenue, not (globalized) gains. That alone would already go some way to put SMEs on a little more equal footing.
Addendum: In fact, we should tax all companies by a progressive revenue scale.
If anything, companies of a certain revenue level should be taxed by (localized) revenue, not (globalized) gains. That alone would already go some way to put SMEs on a little more equal footing.
Addendum: In fact, we should tax all companies by a progressive revenue scale.