Details

Autor(en) / Beteiligte

• Fuchs, Christian

Titel

The online advertising tax as the foundation of a public service internet : a CAMRI extended policy report

Ist Teil von

• [CAMRI policy briefs]

Auflage

first published

Ort / Verlag

London : University of Westminster Press

Erscheinungsjahr

2018

Link zum Volltext

• JSTOR - Open Access E-Books (ZDB-39-JOA)

  Kostenfrei
• JSTOR - Open Access E-Books (ZDB-39-JOA)

  Kostenfrei
• JSTOR - Open Access E-Books (ZDB-39-JOA)

  Kostenfrei
• JSTOR - Open Access E-Books (ZDB-39-JOA)

  Kostenfrei

Beschreibungen/Notizen

• Gesehen am 13.02.2019
• 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