I'm maybe a bit more libertarian than most HN readers, which is already a bit more libertarian than most people (especially Europeans), but when I do support taxes, I'd rather they be as broad-based as possible, unless they're targeting something which has negative externalities.

Universally applied VAT is (aside from the data-collection requirements) proven to be one of the least economically distorting taxes -- creating the least deadweight loss.

This tax seems almost pathologically bad -- taxing something with largely positive externalities. Normally you try "sin taxes" which tax things reviewed as having NEGATIVE externalities (CO2, smoking, even unhealthy foods).

It's like taxing people for reading books, or for volunteering their time to useful charities, or for picking up litter on the street. Actively discouraging something which has positive returns to society as a whole when people use more of it!