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E-book The Online Advertising Tax : A Digital Policy Innovation
Google and Facebook now control about two thirds of global advertising revenue. They dominate the online advertising market in the form of a duopoly and avoid paying adequate taxes. This policy brief introduces a new possibility and policy innovation for taxing online adver-tising. This brief sheds new light on the question how to estabilish models for taxing online advertising and digital cor-porations. Drawing on Christian Fuchs’ theory of digital labour, it stresses that only human labour creates value and that on digital media the boundary between value-production and commodity consumption has become blurred.
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