Crazy Tax Ideas Part 1 - Taxing Internet Searches

Here is an “innovative” idea for a new tax from the French government that might interest students entering Challenge the Chancellor 2010. No friend of Google, the French are proposing to impose a per-click tax each time someone in France conducts an Internet search. Given that around 80% of all Internet searches are via Google, this is in effect a proposal to tax Google. Could it work? How would it be tracked / measured? Would it affect the online habits of the French?