The Online Advertising Tax : A Digital Policy Innovation (Record no. 42484)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02814naaaa2200493uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | https://directory.doabooks.org/handle/20.500.12854/35027 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | book24 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781911534860; 9781911534877; 9781911534884 |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.16997/book24 |
| Terms of availability | doi |
| 041 0# - LANGUAGE CODE | |
| Language code of text/sound track or separate title | English |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | JFD |
| Source | bicssc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | JFM |
| Source | bicssc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KNT |
| Source | bicssc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KNTX |
| Source | bicssc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | LN |
| Source | bicssc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | UBJ |
| Source | bicssc |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Fuchs, Christian |
| Relationship | auth |
| 245 10 - TITLE STATEMENT | |
| Title | The Online Advertising Tax : A Digital Policy Innovation |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Name of publisher, distributor, etc. | University of Westminster Press |
| Date of publication, distribution, etc. | 2018 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 electronic resource (33 p.) |
| 506 0# - RESTRICTIONS ON ACCESS NOTE | |
| Terms governing access | Open Access |
| Source of term | star |
| Standardized terminology for access restriction | Unrestricted online access |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | "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 ## - TERMS GOVERNING USE AND REPRODUCTION NOTE | |
| Terms governing use and reproduction | Creative Commons |
| Use and reproduction rights | by-nc-nd/4.0/ |
| Source of term | cc |
| -- | http://creativecommons.org/licenses/by-nc-nd/4.0/ |
| 546 ## - LANGUAGE NOTE | |
| Language note | English |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Media studies |
| Source of heading or term | bicssc |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Ethical issues & debates |
| Source of heading or term | bicssc |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Media, information & communication industries |
| Source of heading or term | bicssc |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Information technology industries |
| Source of heading or term | bicssc |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Laws of Specific jurisdictions |
| Source of heading or term | bicssc |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Ethical & social aspects of IT |
| Source of heading or term | bicssc |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | online advertising |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | tax |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | media industries |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | public service internet |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Multinational corporation |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Social media |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Host name | www.oapen.org |
| Uniform Resource Identifier | <a href="https://library.oapen.org/bitstream/20.500.12657/29710/1/UWP-024-fuchs.pdf">https://library.oapen.org/bitstream/20.500.12657/29710/1/UWP-024-fuchs.pdf</a> |
| Access status | 0 |
| Public note | DOAB: download the publication |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Host name | www.oapen.org |
| Uniform Resource Identifier | <a href="https://library.oapen.org/bitstream/20.500.12657/29710/1/UWP-024-fuchs.pdf">https://library.oapen.org/bitstream/20.500.12657/29710/1/UWP-024-fuchs.pdf</a> |
| Access status | 0 |
| Public note | DOAB: download the publication |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Host name | www.oapen.org |
| Uniform Resource Identifier | <a href="https://library.oapen.org/bitstream/20.500.12657/29710/1/UWP-024-fuchs.pdf">https://library.oapen.org/bitstream/20.500.12657/29710/1/UWP-024-fuchs.pdf</a> |
| Access status | 0 |
| Public note | DOAB: download the publication |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Host name | www.oapen.org |
| Uniform Resource Identifier | <a href="https://directory.doabooks.org/handle/20.500.12854/35027">https://directory.doabooks.org/handle/20.500.12854/35027</a> |
| Access status | 0 |
| Public note | DOAB: description of the publication |
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