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    The Online Advertising Tax

    A Digital Policy Innovation

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    Author(s)
    Fuchs, Christian
    Language
    English
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    Abstract
    "Google and Facebook currently control close to two-thirds of global advertising revenue. While dominating the online advertising market, these two companies have thus far avoided paying adequate taxes. This CAMRI policy brief presents a new policy innovation, the online advertising tax. Considering the key role of user activity and user data for the value of Google and Facebook’s services, it explains how digital advertising companies’ revenues could be taxed based on the respective country in which targeted users are located. The author reviews existing policy arguments and policy options and sets out practical steps to ensure that tax avoidance by online advertising companies is mitigated. Furthermore, he illustrates how tax revenues could be used to support public service internet platforms."
    URI
    http://library.oapen.org/handle/20.500.12657/29710
    Keywords
    Google; Facebook; online advertising; tax; media industries; public service internet; Multinational corporation; Social media
    DOI
    10.16997/book24
    ISBN
    9781911534860; 9781911534877; 9781911534884
    OCN
    1051777600
    Publisher
    University of Westminster Press
    Publisher website
    https://www.uwestminsterpress.co.uk/
    Publication date and place
    2018
    Series
    CAMRI Policy Briefs,
    Classification
    Media studies
    Ethical issues and debates
    Media, entertainment, information and communication industries
    Information technology industries
    Laws of specific jurisdictions and specific areas of law
    Digital and information technologies: social and ethical aspects
    Pages
    33
    Public remark
    Relevant Wikipedia pages: Advertising - https://en.wikipedia.org/wiki/Advertising; Facebook - https://en.wikipedia.org/wiki/Facebook; Google - https://en.wikipedia.org/wiki/Google; Internet - https://en.wikipedia.org/wiki/Internet; Multinational corporation - https://en.wikipedia.org/wiki/Multinational_corporation; Online advertising - https://en.wikipedia.org/wiki/Online_advertising; Social media - https://en.wikipedia.org/wiki/Social_media
    Rights
    http://creativecommons.org/licenses/by-nc-nd/4.0/
    • Imported or submitted locally

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    License

    • If not noted otherwise all contents are available under Attribution 4.0 International (CC BY 4.0)

    Credits

    • logo EU
    • This project received funding from the European Union's Horizon 2020 research and innovation programme under grant agreement No 683680, 810640, 871069 and 964352.

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