02110 am 22004213u 450 991027973360332120221206094509.010.16997/book24(CKB)4100000005044149(OAPEN)1000234(WaSeSS)IndRDA00125127(EXLCZ)99410000000504414920200701d2018 uy 0engurmu#---auuuutxtrdacontentcrdamediacrrdacarrierThe online advertising tax a digital policy innovation /Christian FuchsLondon :University of Westminster Press,2018.1 online resource (29 pages) illustrations; PDF, digital file(s)CAMRI Policy BriefsPrint version: 9781911534853 Includes bibliographical references."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.Tis 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."CAMRI policy briefs.TaxationLaw and legislationTaxation of advertisingTaxationLaw and legislation.Taxation of advertising.343.04Fuchs Christian257016WaSeSSWaSeSSBOOK9910279733603321The online advertising tax2264388UNINA