What problems would an Internet tax bring to (a) individuals, (b) students (C0 online companies, and (d) entrepreneurship/small business?
Various politicians and the United Nations have proposed an Internet tax. One proposal would be to tax outgoing emails. and every Web page that is downloaded. This could cause problems for the entities listed in the question.
Individuals would have to be far more selective about their usage and I can see it being most problematic for students or other individuals without lots of extra money to spend who need to do research or other things that require a lot of clicking through various websites or articles until you find the one you are looking for. The tax on each page could become quite onerous for users like that. The same could be said for individuals that depend on email as a major form of communication for work or pleasure as it would again force major changes in internet usage habits.
For small businesses many of the same problems would apply. They might also have to figure out if they were going to subsidize their employee's web usage at home if they used it for work while outside of the office/workplace or whether to pay for their emails when they were communicating for work. It would add another new layer of paperwork and complication for small businesses that already don't have the staff or the time to deal with such things the way a larger company might.