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dc.contributor.authorFuchs, Christian
dc.date.accessioned2021-02-10T14:24:28Z
dc.date.available2021-02-10T14:24:28Z
dc.date.issued2018
dc.identifier1000233
dc.identifier31607*
dc.identifierhttp://library.oapen.org/handle/20.500.12657/29711
dc.identifier.urihttps://directory.doabooks.org/handle/20.500.12854/35219
dc.description.abstract"Online advertising will soon form the largest share of global advertisement revenues. Google and Facebook netted profits of US $29 billion in 2016. While these two giants control more than 66% of all online advertising revenues complex legal company structures have minimised their tax liabilities. This extended policy report considers where they should be taxed and where the value of their activities is actually created. It argues that tax paid by those platforms should be levied in the country where platform users are located when they click on or view an advertisement. Furthermore, the report examines the practical steps needed to ensure transparent accounting of taxed transactions in order to avoid long term negative effects for media and democracy. Considering counter-arguments the author makes the case for an online advertising tax alongside a public service Internet strategy that could support other viable platforms and counter the dangers of duopoly or oligopoly and the high risks of financial bubbles in a world where advertising is the Internet's dominant business model."
dc.languageEnglish
dc.relation.ispartofseriesCAMRI Policy Briefs
dc.rightsopen access
dc.subject.classificationbic Book Industry Communication::J Society & social sciences::JF Society & culture: general::JFD Media studies
dc.subject.classificationbic Book Industry Communication::J Society & social sciences::JP Politics & government::JPP Public administration
dc.subject.classificationbic Book Industry Communication::K Economics, finance, business & management::KN Industry & industrial studies::KNT Media, information & communication industries
dc.subject.classificationbic Book Industry Communication::K Economics, finance, business & management::KN Industry & industrial studies::KNT Media, information & communication industries::KNTX Information technology industries
dc.subject.classificationbic Book Industry Communication::L Law::LN Laws of Specific jurisdictions
dc.subject.classificationbic Book Industry Communication::U Computing & information technology::UB Information technology: general issues::UBJ Ethical & social aspects of IT
dc.subject.otherGoogle
dc.subject.otherFacebook
dc.subject.otheronline advertising
dc.subject.othertax avoidance
dc.subject.othermedia industries
dc.subject.otherpublic service internet
dc.subject.otherMultinational corporation
dc.subject.otherSocial media
dc.titleThe Online Advertising Tax as the Foundation of a Public Service Internet
dc.typebook
oapen.identifier.doi10.16997/book23
oapen.relation.isPublishedByebf00090-01f8-4204-9e78-018b9f254c60
virtual.oapen_relation_isPublishedBy.publisher_nameUniversity of Westminster Press
oapen.relation.isbn9781911534938; 9781911534945; 9781911534952; 9781911534969
oapen.pages102
dc.dateSubmitted2018-07-09 23:55
dc.dateSubmitted2019-01-17 11:36:31
dc.dateSubmitted2020-04-01T12:36:25Z


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Except where otherwise noted, this item's license is described as open access