„Wer hat, dem wird gegeben“, lautet eine kurzgefasste Erkenntnis aus dem Matthäusevangelium. Blickt man auf die Steuersysteme rund um den Globus, scheint der sogenannte Matthäus-Effekt auf „Big Tech“ zuzutreffen. Denn obwohl sich Alphabet/Google, Meta, Amazon, Apple und Microsoft – nach weltweiten Umsätzen ebenso wie nach Marktkapitalisierung – unter den zehn reichsten Unternehmen der Welt befinden, gelingt es Staaten nur schwer, sie angemessen zu besteuern.
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