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This would probably have the opposite effect of what you're looking for. You'd penalize non-targeted ads, which require a larger spend to be effective.

Personalized ads are ultimately cheaper than non-targeted ads because you don't need to buy as many impressions to hit the audience that you're looking for.

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In order to accomplish the intent, have two tax rates: untargeted (lower) and targeted (higher).

As a rationale, consider the targeted tax difference the price of collecting, storing, and using radioactive personal data.

If Facebook had to pay a higher tax rate for targeted ad revenue, their priorities would start to shift.

So then only big businesses can advertise? There is some truth to Facebook enabling small businesses to advertise with a smaller budget.

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