| Record ID | marc_oapen/oapen.marc.utf8.mrc:9101561:2559 |
| Source | marc_oapen |
| Download Link | /show-records/marc_oapen/oapen.marc.utf8.mrc:9101561:2559?format=raw |
LEADER: 02559 am a22004693u 450
001 1000233
005 20190117
007 cu#uuu---auuuu
008 190117s|||| xx o 0 u eng |
020 $a9781911534945
020 $a9781911534938
020 $a9781911534952
020 $a9781911534969
024 7 $a10.16997/book23$2doi
041 0 $aeng
042 $adc
072 7 $aJFD$2bicssc
072 7 $aJPP$2bicssc
072 7 $aKNT$2bicssc
072 7 $aKNTX$2bicssc
072 7 $aLN$2bicssc
072 7 $aUBJ$2bicssc
100 1 $aFuchs, Christian$4aut
245 10 $aThe Online Advertising Tax as the Foundation of a Public Service Internet
260 $a$bUniversity of Westminster Press $c2018
300 $a102
520 $a"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."
546 $aEnglish.
650 7 $aMedia studies$2bicssc
650 7 $aPublic administration$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 avoidance
653 $amedia industries
653 $apublic service internet
856 40 $uhttp://www.oapen.org/download?type=document&docid=1000233$zAccess full text online
856 40 $uhttp://creativecommons.org/licenses/by-nc-nd/4.0/$zCreative Commons License