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The Online Advertising Tax : a digital policy innovation /

"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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Detalles Bibliográficos
Clasificación:Libro Electrónico
Formato: Electrónico eBook
Idioma:Inglés
Publicado: University of Westminster Press, 2018.
Colección:CAMRI policy briefs ; 1.
Temas:
Acceso en línea:Texto completo

MARC

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245 0 4 |a The Online Advertising Tax :  |b a digital policy innovation /  |c Christian Fuchs. 
260 |b University of Westminster Press,  |c 2018. 
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490 1 |a CAMRI policy briefs,  |x 2516-5712 ;  |v 1 
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." 
546 |a English. 
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. 
590 |a JSTOR  |b Books at JSTOR All Purchased 
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650 0 |a Internet marketing  |x Taxation. 
650 6 |a Marketing sur Internet  |x Impôts. 
650 7 |a Media studies.  |2 bicssc 
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650 7 |a Media, information & communication industries.  |2 bicssc 
650 7 |a Information technology industries.  |2 bicssc 
650 7 |a Laws of Specific jurisdictions.  |2 bicssc 
650 7 |a Ethical & social aspects of IT.  |2 bicssc 
650 7 |a Internet marketing  |x Taxation  |2 fast 
653 |a Google 
653 |a Facebook 
653 |a Online advertising 
653 |a Tax 
653 |a Media industries 
653 |a Public service internet 
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