The Online Advertising Tax

A Digital Policy Innovation

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Author(s)
Fuchs, Christian
Language
English
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Abstract
"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."
URI
https://doab-dev.siscern.org/handle/20.500.12854/177073
Keywords
Google; Facebook; online advertising; tax; media industries; public service internet; Multinational corporation; Social media; thema EDItEUR::J Society and Social Sciences::JB Society and culture: general::JBC Cultural and media studies::JBCT Media studies; thema EDItEUR::J Society and Social Sciences::JB Society and culture: general::JBF Social and ethical issues::JBFV Ethical issues and debates; thema EDItEUR::K Economics, Finance, Business and Management::KN Industry and industrial studies::KNT Media, entertainment, information and communication industries; thema EDItEUR::K Economics, Finance, Business and Management::KN Industry and industrial studies::KNT Media, entertainment, information and communication industries::KNTX Information technology industries; thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law; thema EDItEUR::U Computing and Information Technology::UB Information technology: general topics::UBJ Digital and information technologies: social and ethical aspects
DOI
10.16997/book24
ISBN
9781911534860; 9781911534877; 9781911534884
Publisher
University of Westminster Press
Publication date and place
2018
Series
CAMRI Policy Briefs,
Pages
33