Part of the issue though is I don't think we really know what fairly means here. That they use tax efficiency doesn't in itself make it unfair. It doesn't make sense to me to think of rebalancing taxes to save the high street. Rather we may well be overtaking the high street, but how we tax digital companies is something we should consider in its own regard to what is fair.
Leaving aside any questions of jobs, I do wonder if the effect of any possible major reduction in how we use the high street is understood in terms of social cohesion.
Yes, I think talk of a 'level playing field' is a nonsense - its comparing apples and cart horses. 'Fairly' should include adequate corporation tax though, but companies can't be blamed for exploiting tax loopholes, although some don't choose to. Should Amazon's warehouses have the same kind of business tax slapped on them that a prime high st location does? Don't know, but I suspect that Amazon would find a way round it.
And windfall taxes are a surefire way to destroy confidence in a government's desire to support business, or a particular business sector. Be successful and we will raid your coffers? Why even bother then?
To elaborate on my views of High St shopping, I think a lot pf people are feeling the pinch financially now. Browsing round expensive shops looking at things you can buy on pay day or on the sales is one thing; browsing and knowing that you just can't afford them is quite another. Shopping isn't fun like that. Add in the fact that on-line shopping is cheaper, and the very same stores you are wandering past are often online and with more stock anyway, and that you can shop for what you can afford while painting your nails or watching a movie, and free time is something that can be put towards something different. A trend has been noticed for people to want 'experiences' rather than 'stuff' - young people in particular prefer to spend on socialising rather than shopping.
