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100   $a20230514d2018      uy             0
101 0 $aeng
135   $aur|||||||||||
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 14$aThe Online Advertising Tax $ea digital policy innovation /$fChristian Fuchs
210  1$aLondon :$cUniversity of Westminster Press,$d2018.
215   $a1 online resource (33 pages)
225 1 $aCAMRI policy briefs ;$v1
311   $a1-911534-88-2 
320   $aIncludes bibliographical references.
327   $aWHAT'S THE ISSUE? -- RESEARCH EVIDENCE -- REVIEW OF POLICY OPTIONS -- POLICY RECOMMENDATIONS -- NOTES -- SOURCES AND FURTHER READINGS -- Back Matter.
330   $a"Google and Facebook currently control close to two-thirds of global advertising revenue. While dominating the online advertising market, these two companies have thus far avoided paying adequate taxes. This CAMRI policy brief presents a new policy innovation, the online advertising tax. Considering the key role of user activity and user data for the value of Google and Facebook's services, it explains how digital advertising companies' revenues could be taxed based on the respective country in which targeted users are located. The author reviews existing policy arguments and policy options and sets out practical steps to ensure that tax avoidance by online advertising companies is mitigated. Furthermore, he illustrates how tax revenues could be used to support public service internet platforms."
410  0$aCAMRI policy briefs ;$v1.
517   $aOnline Advertising Tax 
606   $aTaxation$xGovernment policy
606   $aInternet marketing$xTaxation
615  0$aTaxation$xGovernment policy.
615  0$aInternet marketing$xTaxation.
676   $a336.2
700   $aFuchs$b Christian$f1976-$0894073
801  0$bNjHacI
801  1$bNjHacl
906   $aBOOK
912   $a9910476788903321
996   $aThe Online Advertising Tax$93364399
997   $aUNINA