| Record ID | marc_oapen/convert_oapen_20201117.mrc:13630121:2549 |
| Source | marc_oapen |
| Download Link | /show-records/marc_oapen/convert_oapen_20201117.mrc:13630121:2549?format=raw |
LEADER: 02549namaa2200469uu 450
001 http://library.oapen.org/handle/20.500.12657/29710
005 20180709
020 $abook24
020 $a9781911534860; 9781911534877; 9781911534884
024 7 $a10.16997/book24$cdoi
041 0 $aEnglish
042 $adc
072 7 $aJFD$2bicssc
072 7 $aJFM$2bicssc
072 7 $aKNT$2bicssc
072 7 $aKNTX$2bicssc
072 7 $aLN$2bicssc
072 7 $aUBJ$2bicssc
100 1 $aFuchs, Christian$4auth
245 10 $aThe Online Advertising Tax : A Digital Policy Innovation
260 $bUniversity of Westminster Press$c2018
300 $a1 electronic resource (33 p.)
506 0 $aOpen Access$2star$fUnrestricted online access
520 $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."
540 $aCreative Commons$fby-nc-nd/4.0/$2cc$4http://creativecommons.org/licenses/by-nc-nd/4.0/
546 $aEnglish
650 7 $aMedia studies$2bicssc
650 7 $aEthical issues & debates$2bicssc
650 7 $aMedia, information & communication industries$2bicssc
650 7 $aInformation technology industries$2bicssc
650 7 $aLaws of Specific jurisdictions$2bicssc
650 7 $aEthical & social aspects of IT$2bicssc
653 $aGoogle
653 $aFacebook
653 $aonline advertising
653 $atax
653 $amedia industries
653 $apublic service internet
653 $aMultinational corporation
653 $aSocial media
856 40 $awww.oapen.org$uhttps://library.oapen.org/bitstream/id/9b1e656e-a839-4b03-b215-55d76906bb17/UWP-024-fuchs.pdf$70$zOAPEN Library: download the publication
856 40 $awww.oapen.org$uhttp://library.oapen.org/handle/20.500.12657/29710$70$zOAPEN Library: description of the publication