IF the “Canadian solution” of a media levy is valid (and I think it is), then there is no logical reason to distinguish in any way between different types of digital memory. In particular, the memory in an ipod is much more likely to be used for music storage than a randomly chosen CD (which is just as likely to be being used for backup of business records or private photo albums as it is for mp3 storage). I favour the ipod levy as it is totally unacceptable that the CDs used to store my personal photographs be subject to a levy when an ipod used almost entitely to store commercial music tracks is not.
In fact, EVERY bit of digital memory should be taxed at the same rate regardless of whether it is a CD, DVD, ipod or computer hard drive, UNLESS its owner has specifically undertaken not to record copyright content on it. But the proviso is essential and must be equally available on all memory types.
This could be achieved by selling specially marked media and devices (much like the coloured tax-free gas that is often sold for agricultural purposes) – and if this was available, I for one wouldn’t mind if the penalty for abusing it was quite substantial.