02225nam 2200421 450 991047678890332120230514115410.0(CKB)5470000000566638(NjHacI)995470000000566638(EXLCZ)99547000000056663820230514d2018 uy 0engur|||||||||||txtrdacontentcrdamediacrrdacarrierThe Online Advertising Tax a digital policy innovation /Christian FuchsLondon :University of Westminster Press,2018.1 online resource (33 pages)CAMRI policy briefs ;11-911534-88-2 Includes bibliographical references.WHAT'S THE ISSUE? -- RESEARCH EVIDENCE -- REVIEW OF POLICY OPTIONS -- POLICY RECOMMENDATIONS -- NOTES -- SOURCES AND FURTHER READINGS -- Back Matter."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."CAMRI policy briefs ;1.Online Advertising Tax TaxationGovernment policyInternet marketingTaxationTaxationGovernment policy.Internet marketingTaxation.336.2Fuchs Christian1976-894073NjHacINjHaclBOOK9910476788903321The Online Advertising Tax3364399UNINA