The Online Advertising Tax : : a digital policy innovation /

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...

Full description

Saved in:
Bibliographic Details
Superior document:CAMRI policy briefs ; 1
VerfasserIn:
Fuchs, Christian, 1976-
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).
Tags: Add Tag
No Tags, Be the first to tag this record!
id 993603451004498
ctrlnum (CKB)5470000000566638
(NjHacI)995470000000566638
(EXLCZ)995470000000566638
collection bib_alma
record_format marc
spelling Fuchs, Christian, 1976- author.
The Online Advertising Tax : a digital policy innovation / Christian Fuchs.
Online Advertising Tax
London : University of Westminster Press, 2018.
1 online resource (33 pages).
text txt rdacontent
computer c rdamedia
online resource cr rdacarrier
CAMRI policy briefs ; 1
Description based on publisher supplied metadata and other sources.
"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."
Includes bibliographical references.
WHAT'S THE ISSUE? -- RESEARCH EVIDENCE -- REVIEW OF POLICY OPTIONS -- POLICY RECOMMENDATIONS -- NOTES -- SOURCES AND FURTHER READINGS -- Back Matter.
Taxation Government policy.
Internet marketing Taxation.
1-911534-88-2
CAMRI policy briefs ; 1.
language English
format eBook
author Fuchs, Christian, 1976-
spellingShingle Fuchs, Christian, 1976-
The Online Advertising Tax : a digital policy innovation /
CAMRI policy briefs ;
WHAT'S THE ISSUE? -- RESEARCH EVIDENCE -- REVIEW OF POLICY OPTIONS -- POLICY RECOMMENDATIONS -- NOTES -- SOURCES AND FURTHER READINGS -- Back Matter.
author_facet Fuchs, Christian, 1976-
author_variant c f cf
author_role VerfasserIn
author_sort Fuchs, Christian, 1976-
title The Online Advertising Tax : a digital policy innovation /
title_sub a digital policy innovation /
title_full The Online Advertising Tax : a digital policy innovation / Christian Fuchs.
title_fullStr The Online Advertising Tax : a digital policy innovation / Christian Fuchs.
title_full_unstemmed The Online Advertising Tax : a digital policy innovation / Christian Fuchs.
title_auth The Online Advertising Tax : a digital policy innovation /
title_alt Online Advertising Tax
title_new The Online Advertising Tax :
title_sort the online advertising tax : a digital policy innovation /
series CAMRI policy briefs ;
series2 CAMRI policy briefs ;
publisher University of Westminster Press,
publishDate 2018
physical 1 online resource (33 pages).
contents WHAT'S THE ISSUE? -- RESEARCH EVIDENCE -- REVIEW OF POLICY OPTIONS -- POLICY RECOMMENDATIONS -- NOTES -- SOURCES AND FURTHER READINGS -- Back Matter.
isbn 1-911534-88-2
callnumber-first H - Social Science
callnumber-subject HJ - Public Finance
callnumber-label HJ2307
callnumber-sort HJ 42307 F834 42018
illustrated Not Illustrated
dewey-hundreds 300 - Social sciences
dewey-tens 330 - Economics
dewey-ones 336 - Public finance
dewey-full 336.2
dewey-sort 3336.2
dewey-raw 336.2
dewey-search 336.2
work_keys_str_mv AT fuchschristian theonlineadvertisingtaxadigitalpolicyinnovation
AT fuchschristian onlineadvertisingtax
AT fuchschristian onlineadvertisingtaxadigitalpolicyinnovation
status_str n
ids_txt_mv (CKB)5470000000566638
(NjHacI)995470000000566638
(EXLCZ)995470000000566638
carrierType_str_mv cr
hierarchy_parent_title CAMRI policy briefs ; 1
hierarchy_sequence 1.
is_hierarchy_title The Online Advertising Tax : a digital policy innovation /
container_title CAMRI policy briefs ; 1
_version_ 1796653218001846272
fullrecord <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02106nam a2200349 i 4500</leader><controlfield tag="001">993603451004498</controlfield><controlfield tag="005">20230514115410.0</controlfield><controlfield tag="006">m o d </controlfield><controlfield tag="007">cr |||||||||||</controlfield><controlfield tag="008">230514s2018 enk ob 000 0 eng d</controlfield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(CKB)5470000000566638</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(NjHacI)995470000000566638</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(EXLCZ)995470000000566638</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">NjHacI</subfield><subfield code="b">eng</subfield><subfield code="e">rda</subfield><subfield code="c">NjHacl</subfield></datafield><datafield tag="050" ind1=" " ind2="4"><subfield code="a">HJ2307</subfield><subfield code="b">.F834 2018</subfield></datafield><datafield tag="082" ind1="0" ind2="4"><subfield code="a">336.2</subfield><subfield code="2">23</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Fuchs, Christian,</subfield><subfield code="d">1976-</subfield><subfield code="e">author.</subfield></datafield><datafield tag="245" ind1="1" ind2="4"><subfield code="a">The Online Advertising Tax :</subfield><subfield code="b">a digital policy innovation /</subfield><subfield code="c">Christian Fuchs.</subfield></datafield><datafield tag="246" ind1=" " ind2=" "><subfield code="a">Online Advertising Tax </subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">London :</subfield><subfield code="b">University of Westminster Press,</subfield><subfield code="c">2018.</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 online resource (33 pages).</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">computer</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">online resource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">CAMRI policy briefs ;</subfield><subfield code="v">1</subfield></datafield><datafield tag="588" ind1=" " ind2=" "><subfield code="a">Description based on publisher supplied metadata and other sources.</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="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."</subfield></datafield><datafield tag="504" ind1=" " ind2=" "><subfield code="a">Includes bibliographical references.</subfield></datafield><datafield tag="505" ind1="0" ind2=" "><subfield code="a">WHAT'S THE ISSUE? -- RESEARCH EVIDENCE -- REVIEW OF POLICY OPTIONS -- POLICY RECOMMENDATIONS -- NOTES -- SOURCES AND FURTHER READINGS -- Back Matter.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Taxation</subfield><subfield code="x">Government policy.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Internet marketing</subfield><subfield code="x">Taxation.</subfield></datafield><datafield tag="776" ind1=" " ind2=" "><subfield code="z">1-911534-88-2</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">CAMRI policy briefs ;</subfield><subfield code="v">1.</subfield></datafield><datafield tag="906" ind1=" " ind2=" "><subfield code="a">BOOK</subfield></datafield><datafield tag="ADM" ind1=" " ind2=" "><subfield code="b">2023-06-09 09:39:28 Europe/Vienna</subfield><subfield code="f">System</subfield><subfield code="c">marc21</subfield><subfield code="a">2021-06-12 22:12:12 Europe/Vienna</subfield><subfield code="g">false</subfield></datafield><datafield tag="AVE" ind1=" " ind2=" "><subfield code="i">DOAB Directory of Open Access Books</subfield><subfield code="P">DOAB Directory of Open Access Books</subfield><subfield code="x">https://eu02.alma.exlibrisgroup.com/view/uresolver/43ACC_OEAW/openurl?u.ignore_date_coverage=true&amp;portfolio_pid=5337867760004498&amp;Force_direct=true</subfield><subfield code="Z">5337867760004498</subfield><subfield code="b">Available</subfield><subfield code="8">5337867760004498</subfield></datafield></record></collection>

Similar Items