The Online Advertising Tax
A Digital Policy Innovation
DownloadAbstract
"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."
Keywords
Google; Facebook; online advertising; tax; media industries; public service internet; Multinational corporation; Social mediaDOI
10.16997/book24ISBN
9781911534860; 9781911534877; 9781911534884OCN
1051777600Publisher
University of Westminster PressPublisher website
https://www.uwestminsterpress.co.uk/Publication date and place
2018Series
CAMRI Policy Briefs,Classification
Media studies
Ethical issues and debates
Media, entertainment, information and communication industries
Information technology industries
Laws of specific jurisdictions and specific areas of law
Digital and information technologies: social and ethical aspects