You are assuming perfectly inelastic demand (if you don't know what elasticity is in an economic context have a look at: http://en.wikipedia.org/wiki/Elasticity_(economics) ) which the wireless market market most certainly is not. The portion of a tax paid by consumers and by producers (regardless of who the tax is supposed to target) is determined by elasticity.

Except revoking effective monopoly given to Bell for the Right-of-Way on public property.