The Online Advertising Tax as the Foundation of a Public Service Internet
Online advertising will soon form the largest share of global advertisement revenues. Google and Facebook netted profits of US $29 billion in 2016. While these two giants control more than 66% of all online advertising revenues complex legal company structures have minimised their tax liabilities. T...
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| Autor Principal: | |
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| Formato: | Online |
| Idioma: | inglés |
| Publicado: |
University of Westminster Press
2025
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| Acceso en liña: | ONIX_20250116_9781911534952_9 |
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| _version_ | 1869527830625255424 |
|---|---|
| author | Fuchs, Christian |
| author_browse | Fuchs, Christian |
| author_facet | Fuchs, Christian |
| author_sort | Fuchs, Christian |
| collection | Directory of Open Access Books |
| description | Online advertising will soon form the largest share of global advertisement revenues. Google and Facebook netted profits of US $29 billion in 2016. While these two giants control more than 66% of all online advertising revenues complex legal company structures have minimised their tax liabilities. This extended policy report considers where they should be taxed and where the value of their activities is actually created. It argues that tax paid by those platforms should be levied in the country where platform users are located when they click on or view an advertisement. Furthermore, the report examines the practical steps needed to ensure transparent accounting of taxed transactions in order to avoid long term negative effects for media and democracy. Considering counter-arguments the author makes the case for an online advertising tax alongside a public service Internet strategy that could support other viable platforms and counter the dangers of duopoly or oligopoly and the high risks of financial bubbles in a world where advertising is the Internet's dominant business model. |
| format | Online |
| id | doab-20.500.12854ir-150397 |
| institution | Directory of Open Access Books |
| language | eng |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | University of Westminster Press |
| publisherStr | University of Westminster Press |
| record_format | ojs |
| spelling | doab-20.500.12854ir-1503972025-07-21T15:44:08Z The Online Advertising Tax as the Foundation of a Public Service Internet Fuchs, Christian Facebook, Google, media industries, online advertising, public service internet, tax avoidance thema EDItEUR::J Society and Social Sciences::JP Politics and government thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPQ Central / national / federal government::JPQB Central / national / federal government policies thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPH Political structure and processes thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJE E-commerce: business aspects thema EDItEUR::J Society and Social Sciences::JP Politics and government thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPQ Central / national / federal government::JPQB Central / national / federal government policies thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPH Political structure and processes thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJE E-commerce: business aspects Online advertising will soon form the largest share of global advertisement revenues. Google and Facebook netted profits of US $29 billion in 2016. While these two giants control more than 66% of all online advertising revenues complex legal company structures have minimised their tax liabilities. This extended policy report considers where they should be taxed and where the value of their activities is actually created. It argues that tax paid by those platforms should be levied in the country where platform users are located when they click on or view an advertisement. Furthermore, the report examines the practical steps needed to ensure transparent accounting of taxed transactions in order to avoid long term negative effects for media and democracy. Considering counter-arguments the author makes the case for an online advertising tax alongside a public service Internet strategy that could support other viable platforms and counter the dangers of duopoly or oligopoly and the high risks of financial bubbles in a world where advertising is the Internet's dominant business model. 2025-01-24T04:23:46Z 2025-01-24T04:23:46Z 2025-01-16T12:55:28Z 2018 book ONIX_20250116_9781911534952_9 https://library.oapen.org/handle/20.500.12657/97279 9781911534952 9781911534938 https://directory.doabooks.org/handle/20.500.12854/150397 eng open access image/jpeg Attribution-NonCommercial-NoDerivatives 4.0 International https://library.oapen.org/bitstream/20.500.12657/97279/1/9781911534952.pdf University of Westminster Press University of Westminster Press 10.16997/book23 10.16997/book23 ebf00090-01f8-4204-9e78-018b9f254c60 9781911534952 9781911534938 University of Westminster Press 102 open access |
| spellingShingle | Facebook, Google, media industries, online advertising, public service internet, tax avoidance thema EDItEUR::J Society and Social Sciences::JP Politics and government thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPQ Central / national / federal government::JPQB Central / national / federal government policies thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPH Political structure and processes thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJE E-commerce: business aspects thema EDItEUR::J Society and Social Sciences::JP Politics and government thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPQ Central / national / federal government::JPQB Central / national / federal government policies thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPH Political structure and processes thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJE E-commerce: business aspects Fuchs, Christian The Online Advertising Tax as the Foundation of a Public Service Internet |
| title | The Online Advertising Tax as the Foundation of a Public Service Internet |
| title_full | The Online Advertising Tax as the Foundation of a Public Service Internet |
| title_fullStr | The Online Advertising Tax as the Foundation of a Public Service Internet |
| title_full_unstemmed | The Online Advertising Tax as the Foundation of a Public Service Internet |
| title_short | The Online Advertising Tax as the Foundation of a Public Service Internet |
| title_sort | online advertising tax as the foundation of a public service internet |
| topic | Facebook, Google, media industries, online advertising, public service internet, tax avoidance thema EDItEUR::J Society and Social Sciences::JP Politics and government thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPQ Central / national / federal government::JPQB Central / national / federal government policies thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPH Political structure and processes thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJE E-commerce: business aspects thema EDItEUR::J Society and Social Sciences::JP Politics and government thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPQ Central / national / federal government::JPQB Central / national / federal government policies thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPH Political structure and processes thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJE E-commerce: business aspects |
| topic_facet | Facebook, Google, media industries, online advertising, public service internet, tax avoidance thema EDItEUR::J Society and Social Sciences::JP Politics and government thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPQ Central / national / federal government::JPQB Central / national / federal government policies thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPH Political structure and processes thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJE E-commerce: business aspects thema EDItEUR::J Society and Social Sciences::JP Politics and government thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPQ Central / national / federal government::JPQB Central / national / federal government policies thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPH Political structure and processes thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management::KJE E-commerce: business aspects |
| url | ONIX_20250116_9781911534952_9 |
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