French consumers will bear the brunt of the country’s proposed digital tax, as tech companies will pass the cost onto them, a study by a Paris-based professional services firm shows.

  • The study by Deloitte Taj, commissioned by the Washington-based Computer and Communications Industry Association (CCIA), indicates that tech giants like Google, Amazon.com Inc., Facebook Inc., and Uber Inc. will likely pass on 95 percent of the cost of the tax to businesses.
  • 55 percent of the cost will be borne by end consumers in the price of products, while businesses themselves will take a hit of up to 40 percent,...