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The Online Advertising Tax

A Digital Policy Innovation

dc.contributor.authorFuchs, Christian
dc.date.accessioned2018-07-09 23:55
dc.date.accessioned2019-01-17 11:36:31
dc.date.accessioned2020-04-01T12:36:24Z
dc.date.available2020-04-01T12:36:24Z
dc.date.issued2018
dc.identifier1000234
dc.identifierOCN: 1051777600en_US
dc.identifier.urihttp://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.languageEnglish
dc.relation.ispartofseriesCAMRI Policy Briefs
dc.subject.classificationthema EDItEUR::J Society and Social Sciences::JB Society and culture: general::JBC Cultural and media studies::JBCT Media studiesen_US
dc.subject.classificationthema EDItEUR::J Society and Social Sciences::JB Society and culture: general::JBF Social and ethical issues::JBFV Ethical issues and debatesen_US
dc.subject.classificationthema EDItEUR::K Economics, Finance, Business and Management::KN Industry and industrial studies::KNT Media, entertainment, information and communication industriesen_US
dc.subject.classificationthema EDItEUR::K Economics, Finance, Business and Management::KN Industry and industrial studies::KNT Media, entertainment, information and communication industries::KNTX Information technology industriesen_US
dc.subject.classificationthema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of lawen_US
dc.subject.classificationthema EDItEUR::U Computing and Information Technology::UB Information technology: general topics::UBJ Digital and information technologies: social and ethical aspectsen_US
dc.subject.otherGoogle
dc.subject.otherFacebook
dc.subject.otheronline advertising
dc.subject.othertax
dc.subject.othermedia industries
dc.subject.otherpublic service internet
dc.subject.otherMultinational corporation
dc.subject.otherSocial media
dc.titleThe Online Advertising Tax
dc.title.alternativeA Digital Policy Innovation
dc.typebook
oapen.identifier.doi10.16997/book24
oapen.relation.isPublishedBy2725c638-53f3-4872-9824-99c3555366f3
oapen.relation.isbn9781911534860; 9781911534877; 9781911534884
oapen.pages33
oapen.remark.publicRelevant 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.ocn1051777600


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