The Online Advertising Tax

"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. Consider...

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Autor principal: Fuchs, Christian
Formato: Online
Idioma:inglês
Publicado em: University of Westminster Press 2021
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Acesso em linha:1000234
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author Fuchs, Christian
author_browse Fuchs, Christian
author_facet Fuchs, Christian
author_sort Fuchs, Christian
collection Directory of Open Access Books
description "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."
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publishDate 2021
publishDateRange 2021
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publisherStr University of Westminster Press
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spelling doab-20.500.12854ir-350272025-01-25T14:56:48Z The Online Advertising Tax Fuchs, Christian Google Facebook online advertising tax media industries public service internet Multinational corporation Social media thema EDItEUR::J Society and Social Sciences::JB Society and culture: general::JBC Cultural and media studies::JBCT Media studies thema EDItEUR::J Society and Social Sciences::JB Society and culture: general::JBF Social and ethical issues::JBFV Ethical issues and debates thema EDItEUR::K Economics, Finance, Business and Management::KN Industry and industrial studies::KNT Media, entertainment, information and communication industries thema EDItEUR::K Economics, Finance, Business and Management::KN Industry and industrial studies::KNT Media, entertainment, information and communication industries::KNTX Information technology industries thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law thema EDItEUR::U Computing and Information Technology::UB Information technology: general topics::UBJ Digital and information technologies: social and ethical aspects "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." 2021-02-10T12:58:18Z 2018-07-09 23:55 2019-01-17 11:36:31 2020-04-01T12:36:24Z 2018 book 1000234 OCN: 1051777600 http://library.oapen.org/handle/20.500.12657/29710 9781911534860; 9781911534877; 9781911534884 https://directory.doabooks.org/handle/20.500.12854/35027 eng CAMRI Policy Briefs open access image/jpeg image/jpeg image/jpeg image/jpeg n/a n/a n/a n/a https://library.oapen.org/bitstream/20.500.12657/29710/1/UWP-024-fuchs.pdf https://library.oapen.org/bitstream/20.500.12657/29710/1/UWP-024-fuchs.pdf https://library.oapen.org/bitstream/20.500.12657/29710/1/UWP-024-fuchs.pdf https://library.oapen.org/bitstream/20.500.12657/29710/1/UWP-024-fuchs.pdf University of Westminster Press 10.16997/book24 10.16997/book24 ebf00090-01f8-4204-9e78-018b9f254c60 9781911534860; 9781911534877; 9781911534884 33 open access
spellingShingle Google
Facebook
online advertising
tax
media industries
public service internet
Multinational corporation
Social media
thema EDItEUR::J Society and Social Sciences::JB Society and culture: general::JBC Cultural and media studies::JBCT Media studies
thema EDItEUR::J Society and Social Sciences::JB Society and culture: general::JBF Social and ethical issues::JBFV Ethical issues and debates
thema EDItEUR::K Economics, Finance, Business and Management::KN Industry and industrial studies::KNT Media, entertainment, information and communication industries
thema EDItEUR::K Economics, Finance, Business and Management::KN Industry and industrial studies::KNT Media, entertainment, information and communication industries::KNTX Information technology industries
thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law
thema EDItEUR::U Computing and Information Technology::UB Information technology: general topics::UBJ Digital and information technologies: social and ethical aspects
Fuchs, Christian
The Online Advertising Tax
title The Online Advertising Tax
title_full The Online Advertising Tax
title_fullStr The Online Advertising Tax
title_full_unstemmed The Online Advertising Tax
title_short The Online Advertising Tax
title_sort online advertising tax
topic Google
Facebook
online advertising
tax
media industries
public service internet
Multinational corporation
Social media
thema EDItEUR::J Society and Social Sciences::JB Society and culture: general::JBC Cultural and media studies::JBCT Media studies
thema EDItEUR::J Society and Social Sciences::JB Society and culture: general::JBF Social and ethical issues::JBFV Ethical issues and debates
thema EDItEUR::K Economics, Finance, Business and Management::KN Industry and industrial studies::KNT Media, entertainment, information and communication industries
thema EDItEUR::K Economics, Finance, Business and Management::KN Industry and industrial studies::KNT Media, entertainment, information and communication industries::KNTX Information technology industries
thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law
thema EDItEUR::U Computing and Information Technology::UB Information technology: general topics::UBJ Digital and information technologies: social and ethical aspects
topic_facet Google
Facebook
online advertising
tax
media industries
public service internet
Multinational corporation
Social media
thema EDItEUR::J Society and Social Sciences::JB Society and culture: general::JBC Cultural and media studies::JBCT Media studies
thema EDItEUR::J Society and Social Sciences::JB Society and culture: general::JBF Social and ethical issues::JBFV Ethical issues and debates
thema EDItEUR::K Economics, Finance, Business and Management::KN Industry and industrial studies::KNT Media, entertainment, information and communication industries
thema EDItEUR::K Economics, Finance, Business and Management::KN Industry and industrial studies::KNT Media, entertainment, information and communication industries::KNTX Information technology industries
thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law
thema EDItEUR::U Computing and Information Technology::UB Information technology: general topics::UBJ Digital and information technologies: social and ethical aspects
url 1000234
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