The Online Advertising Tax : : a digital policy innovation / / Christian Fuchs.
"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. Consid...
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| Superior document: | CAMRI policy briefs ; 1 |
|---|---|
| VerfasserIn: | |
| Place / Publishing House: | London : : University of Westminster Press,, 2018. |
| Year of Publication: | 2018 |
| Language: | English |
| Series: | CAMRI policy briefs ;
1. |
| Physical Description: | 1 online resource (33 pages). |
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| 245 | 1 | 4 | |a The Online Advertising Tax : |b a digital policy innovation / |c Christian Fuchs. |
| 246 | |a Online Advertising Tax | ||
| 264 | 1 | |a London : |b University of Westminster Press, |c 2018. | |
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| 490 | 1 | |a CAMRI policy briefs ; |v 1 | |
| 588 | |a Description based on publisher supplied metadata and other sources. | ||
| 520 | |a "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." | ||
| 504 | |a Includes bibliographical references. | ||
| 505 | 0 | |a WHAT'S THE ISSUE? -- RESEARCH EVIDENCE -- REVIEW OF POLICY OPTIONS -- POLICY RECOMMENDATIONS -- NOTES -- SOURCES AND FURTHER READINGS -- Back Matter. | |
| 650 | 0 | |a Taxation |x Government policy. | |
| 650 | 0 | |a Internet marketing |x Taxation. | |
| 776 | |z 1-911534-88-2 | ||
| 830 | 0 | |a CAMRI policy briefs ; |v 1. | |
| 906 | |a BOOK | ||
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