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Link: http://www.reghardware.co.uk/2008/04/17/music_biz_proposes_ipod_tax/
There's not much I can add to the article writer's comment:
But only if they pay for it a second time round. The MBG's proposal is essentially a way to help the music industry get paid twice for the same thing: first for the CD and once again, by way of the iPod tax, for using the CD's content outside a CD player. It's the equivalent of asking consumers to buy two CDs, one for home, the other for the car.
It's a daft idea that just seems to dumb to die; there's also a bonus reference to Canada's own version of the stupidity at the end of the article.