Re: business expense deductions, I think businesses already handle those.
Re: taxing private individuals' micro attention "income", could be handled like "use" tax. I think my state allows me to list purchases I made online and shipped into my state so I can pay sales tax for them, or to take the "I don't know, just charge me the average amount" option. Maybe YouTube needs to send me a W2 each March which itemizes all the "work" I've done for them?
Re: fair market value, doesn't seem hard when there is an option to pay dollars for a service instead of watching ads, you just found out how much your attention is worth. Attention FMV could be standardized by the IRS like milage reimbursement (58.5 cents/mile in 2022) regardless of the exact cost of /your/ miles.
Edit: I'm not suggesting this would be good or easy but it would acknowledge that an entire industry is dodging taxes and degrading our quality of life. Also, were I king, this tax would be quite high (to reflect the harm to society) and would be the responsibility of the advertiser.
Re: taxing private individuals' micro attention "income", could be handled like "use" tax. I think my state allows me to list purchases I made online and shipped into my state so I can pay sales tax for them, or to take the "I don't know, just charge me the average amount" option. Maybe YouTube needs to send me a W2 each March which itemizes all the "work" I've done for them?
Re: fair market value, doesn't seem hard when there is an option to pay dollars for a service instead of watching ads, you just found out how much your attention is worth. Attention FMV could be standardized by the IRS like milage reimbursement (58.5 cents/mile in 2022) regardless of the exact cost of /your/ miles.
Edit: I'm not suggesting this would be good or easy but it would acknowledge that an entire industry is dodging taxes and degrading our quality of life. Also, were I king, this tax would be quite high (to reflect the harm to society) and would be the responsibility of the advertiser.