Analysis of the Article
1. Core Topic & User Question:
The core topic of this article is a new, innovative tax being implemented in Chicago - the “Social Media Amusement Tax”.This tax doesn’t target revenue or advertising, but instead focuses on the number of users of social media platforms and the value derived from user data.
The article implicitly answers the question: “how is Chicago attempting to tax social media companies, and how does this approach differ from existing digital taxes in places like Spain and Europe?” It also implicitly asks: “Could this model be adopted elsewhere?”
2. Optimal Keywords:
* Primary Topic: Digital Services Tax / Social Media Tax
* Primary Keyword: Social media Amusement Tax
* Secondary Keywords:
* Digital Tax
* Chicago Tax
* user-Based Tax
* Data Extraction Tax
* Tasa Google (Spanish equivalent)
* IDSD (Impuesto sobre determinados Servicios Digitales)
* OECD Pillar I
* OECD Pillar II
* Meta Tax
* TikTok Tax
* X (Twitter) Tax
* Digital Services taxation
* Revenue vs. User-based taxation
* European Digital Tax
* Digital Economy Tax








