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.
CHRISTIAN FUCHS is Professor of Social Media Research and Director of CAMRI (Communications and Media Research Institute) and WIAS (Westminster Institute of Advanced Studies) at the University of Westminster. He is the author of Critical Theory of Communication (University of Westminster Press, 2016), Social Media: A Critical Introduction 2nd edn (Sage, 2017) and most recently Digital Demagogue: Authoritarian Capitalism in the Age of Trump and Twitter (Pluto, 2018).