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> The customer taking advantage of a mistake to receive an unfair deal and Amazon not paying taxes are more or less the same behavior.

This is the key insight. The customer takes advantage of Amazons' inability to deal with its highly complex and huge pricing system of millions of articles without occasionally making fatal errors, while Amazon is taking advantage of the world's population's inability to deal with the highly complex tax rule interplay between many different countries which still want to interface with each other (= do trade) and thus occasionally create loopholes that can be exploited. The latter is impossible for the consumer due to scale (there's millions of consumers paying tiny amounts of taxes each, exploiting loopholes doesn't scale down that much), and the former is impossible for Amazon due to its scale (there's just one Amazon with a giant cash flow, to exploit a pricing failure of another online store in a way that makes a difference to this cash flow is impossible for several reasons, most importantly that there is no other online store large enough).

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