Piracy is obviously not progressive taxation , nor does its market impact resemble a system of progressive taxation. Firstly theft isn't a tax , it's theft. Secondly a system of progressive taxation imposes progressively graduated costs based on income or value. The 'piracy tax' on artists is actually parabolic , imposing the highest net relative costs on those artists in the middle ( ie. lost sales will represent a greater proportion of income relative to the total ). Once again the middle class gets screwed.
* I think that Tim knows that his argument is specious. You don't see O'Reilly putting new titles on Kazaa in anticipation of benefiting from promotion through piracy do you ??