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oapen-20.500.12657-297102021-11-12T16:15:50Z The Online Advertising Tax Fuchs, Christian Google Facebook online advertising tax media industries public service internet Multinational corporation Social media bic Book Industry Communication::J Society & social sciences::JF Society & culture: general::JFD Media studies bic Book Industry Communication::J Society & social sciences::JF Society & culture: general::JFM Ethical issues & debates bic Book Industry Communication::K Economics, finance, business & management::KN Industry & industrial studies::KNT Media, information & communication industries bic Book Industry Communication::K Economics, finance, business & management::KN Industry & industrial studies::KNT Media, information & communication industries::KNTX Information technology industries bic Book Industry Communication::L Law::LN Laws of Specific jurisdictions bic Book Industry Communication::U Computing & information technology::UB Information technology: general issues::UBJ Ethical & social aspects of IT "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." 2018-07-09 23:55 2019-01-17 11:36:31 2020-04-01T12:36:24Z 2020-04-01T12:36:24Z 2018 book 1000234 OCN: 1051777600 9781911534860; 9781911534877; 9781911534884 http://library.oapen.org/handle/20.500.12657/29710 eng CAMRI Policy Briefs application/pdf n/a UWP-024-fuchs.pdf University of Westminster Press 10.16997/book24 10.16997/book24 2725c638-53f3-4872-9824-99c3555366f3 9781911534860; 9781911534877; 9781911534884 33 open access
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