1. How would the tax 'pile up' for different types of production, service, etc? Would the dis-incentive pressure be very high for some industries and minimal for others? Which? (p 4 in the CRS memo)
2. Would it generate an artifical skew towards internalizing all production or service activities as against diversifying by outsourcing? (p 5 in CRS memo)
Any thoughts? Is there a particular place I can look for more detailed treatments / estimates?
