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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.classificationbic Book Industry Communication::J Society & social sciences::JF Society & culture: general::JFD Media studies
dc.subject.classificationbic Book Industry Communication::J Society & social sciences::JF Society & culture: general::JFM Ethical issues & debates
dc.subject.classificationbic Book Industry Communication::K Economics, finance, business & management::KN Industry & industrial studies::KNT Media, information & communication industries
dc.subject.classificationbic Book Industry Communication::K Economics, finance, business & management::KN Industry & industrial studies::KNT Media, information & communication industries::KNTX Information technology industries
dc.subject.classificationbic Book Industry Communication::L Law::LN Laws of Specific jurisdictions
dc.subject.classificationbic Book Industry Communication::U Computing & information technology::UB Information technology: general issues::UBJ Ethical & social aspects of IT
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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