The Online Advertising Tax as the Foundation of a Public Service Internet: A CAMRI Extended Policy Report

The Online Advertising Tax as the Foundation of a Public Service Internet: A CAMRI Extended Policy Report

by Christian Fuchs

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Product Details

ISBN-13: 9781911534938
Publisher: University of Westminster Press
Publication date: 05/24/2018
Series: CAMRI policy briefs
Pages: 104
Product dimensions: 4.25(w) x 7.00(h) x 0.28(d)

About the Author

Christian Fuchs is the Director of CAMRI (Communications and Media Research Institute) at the University of Westminster.

Table of Contents

1. Introduction: Public Service Internet Platforms and the Online Advertising Tax; 2. The Rise of Online Advertising; 3. The Google and Facebook Online Advertising Duopoly; 4. Google and Facebook’s Tax Avoidance Strategies; 5. The Tax Avoidance Inquiry in the British House of Commons; 6. Example Policy Measures for Countering Online Corporations’ Tax Avoidance: Voluntary Corporate Self-Regulation, the ‘Google Tax’ (Diverted Profits Tax), and the Digital Permanent Establishment; 7. A Method For Taxing Online Advertising and Digital Value; 8. Towards A Public Service Internet: Funding, Infrastructure and Formats; 9. Conclusions and Discussion

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