Download or read book Direct State Taxes on Advertising Services written by Thomas F. Pogue and published by . This book was released on 1973 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Online Advertising Tax written by and published by . This book was released on 2018 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Taxation in Florida for Community Advertising and Promotion written by William Trotter Hicks and published by . This book was released on 1928 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Online Advertising Tax as the Foundation of a Public Service Internet written by Christian Fuchs and published by University of Westminster Press. This book was released on 2018-06-20 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Effects of Taxation of Advertising in Platform Markets written by C. Matthew Shi and published by . This book was released on 2019 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation of advertising has been a recurring policy idea in recent U.S. tax reforms and around the globe. In this paper we take a comprehensive look at the effects of taxation of ads on prices, welfare, and the business model of media platforms. In particular, we study the effects of different tax instruments under different market structures and business models and distinct assumptions about consumers' ad preference, all in a unified theoretical framework. We present a set of results that both synthesize some of the existing ones and contain many new discoveries. In mixed-financed platform markets, taxation of ads reduces welfare and platform profits regardless of how consumers view ads. When consumers dislike ads, taxes lead to lower total profits but higher profits on the subscription side. On pure ad-financed platforms, even though taxes can increase the customer base, advertisers are still worse off. Different tax instruments produce qualitatively the same results under consumer ad aversion but may generate opposite effects with ad-seeking consumers.
Download or read book The Online Advertising Tax written by Christian Fuchs and published by University of Westminster Press. This book was released on 2018-06-20 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book The Online Advertising Tax as the Foundation of Public Service Internet written by Christian Fuchs and published by . This book was released on 2018 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Grimma Nerchau written by and published by . This book was released on 1983 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Sales and Use Tax Information written by and published by . This book was released on 2011-06 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation of Advertising Services on the Occasion of Sports Events written by H. Grams and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The article describes the legal background and income tax effects of advertising services in the sports sector in Germany.
Download or read book A Selective Study of Taxes on Advertising in the United States written by Frank Harvey Whitten and published by . This book was released on with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Rules and Regulations of the Outdoor Advertising Tax Bureau Effective April 1 1954 written by New Jersey. Division of Taxation and published by . This book was released on 1954 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book State and Municipal Measures to Tax Advertising written by Jo Ann Hostettler and published by . This book was released on 1960 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Advertising Companies written by and published by . This book was released on 2012-04 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Sales Taxation of Advertising and Other Professional Services written by and published by . This book was released on 1985 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Texas Sales Use Taxes for Advertising Agencies written by and published by . This book was released on 1983 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation and Global Spillovers in the Digital Advertising Market written by Andrea Lassmann and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: We study the effects of taxation on the international online advertising market, using data on Facebook ad prices, Facebook users product preferences and international trade. Our data encompass a de facto increase in the platform's corporate tax rate in several countries. We show that, due to international trade linkages, tax changes produce global spillovers. Yet, advertisers experience higher prices in countries that directly face the tax increases compared to advertisers in countries that do not. This result is consistent with a theoretical model, which shows that the platform reduces the supply of ads to advertisers from countries where taxation increases.
