I actually like the idea of this, but with some restrictions (and wouldn't mind seeing it in the US). Yes, I know the costs are passed thru to consumers.

Here's my thinking:

1. Limit who is charged based on how much bandwidth they consume / month. If it's over 1TB, the tax goes into affect. This helps small businesses.

2. If (1) can't work, we can do it based on income from French users above X / month.

3. Tax income must go towards infrastructure projects: Parks & Recs, Fiber buildouts, etc.