LEADER 02233nam  22004573a 450 
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010   $a9781911534860
010   $a1911534866
024 8 $a10.16997/book24
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035   $a(ScCtBLL)028c7fa4-d15a-4248-9008-e3deb763ad8e
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035   $a(EXLCZ)9937387721900041
100   $a20250204i20182020  uu 
101 0 $aeng
135   $aur|||||||||||
181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 04$aThe Online Advertising Tax$fChristian Fuchs
210  1$aLondon :$cUniversity of Westminster Press,$d2018.
215   $a1 online resource (1 p.)
311 08$a9781911534853 
311 08$a1911534858 
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."
606   $aPolitical Science / Privacy & Surveillance$2bisacsh
606   $aBusiness & Economics / Industries / Entertainment$2bisacsh
606   $aSocial Science / Media Studies$2bisacsh
606   $aPolitical science
615  7$aPolitical Science / Privacy & Surveillance
615  7$aBusiness & Economics / Industries / Entertainment
615  7$aSocial Science / Media Studies
615  0$aPolitical science.
700   $aFuchs$b Christian$0257016
801  0$bScCtBLL
801  1$bScCtBLL
906   $aBOOK
912   $a9910976769903321
996   $aThe online advertising tax$92264388
997   $aUNINA