The Online Advertising Tax
A Digital Policy Innovation
| dc.contributor.author | Fuchs, Christian | |
| dc.date.accessioned | 2018-07-09 23:55 | |
| dc.date.accessioned | 2019-01-17 11:36:31 | |
| dc.date.accessioned | 2020-04-01T12:36:24Z | |
| dc.date.available | 2020-04-01T12:36:24Z | |
| dc.date.issued | 2018 | |
| dc.identifier | 1000234 | |
| dc.identifier | OCN: 1051777600 | en_US |
| dc.identifier.uri | http://library.oapen.org/handle/20.500.12657/29710 | |
| dc.description.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." | |
| dc.language | English | |
| dc.relation.ispartofseries | CAMRI Policy Briefs | |
| dc.subject.classification | bic Book Industry Communication::J Society & social sciences::JF Society & culture: general::JFD Media studies | |
| dc.subject.classification | bic Book Industry Communication::J Society & social sciences::JF Society & culture: general::JFM Ethical issues & debates | |
| dc.subject.classification | bic Book Industry Communication::K Economics, finance, business & management::KN Industry & industrial studies::KNT Media, information & communication industries | |
| dc.subject.classification | bic Book Industry Communication::K Economics, finance, business & management::KN Industry & industrial studies::KNT Media, information & communication industries::KNTX Information technology industries | |
| dc.subject.classification | bic Book Industry Communication::L Law::LN Laws of Specific jurisdictions | |
| dc.subject.classification | bic Book Industry Communication::U Computing & information technology::UB Information technology: general issues::UBJ Ethical & social aspects of IT | |
| dc.subject.other | ||
| dc.subject.other | ||
| dc.subject.other | online advertising | |
| dc.subject.other | tax | |
| dc.subject.other | media industries | |
| dc.subject.other | public service internet | |
| dc.subject.other | Multinational corporation | |
| dc.subject.other | Social media | |
| dc.title | The Online Advertising Tax | |
| dc.title.alternative | A Digital Policy Innovation | |
| dc.type | book | |
| oapen.identifier.doi | 10.16997/book24 | |
| oapen.relation.isPublishedBy | 2725c638-53f3-4872-9824-99c3555366f3 | |
| oapen.relation.isbn | 9781911534860; 9781911534877; 9781911534884 | |
| oapen.pages | 33 | |
| oapen.remark.public | 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 | |
| oapen.identifier.ocn | 1051777600 |
