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.Book Details
Edited by Angela Condello, Carlo Grassi and Andreas Phillippoloulos-Mihalopoulos. Introduction by Carlo Grassi
What does it mean to judge when there is no general and universal norm to define what is right and what is wrong?
This is the first publication of an English translation of Jean-Luc Nancy’s acclaimed consideration of the law’s most pervasive principles in the context of actual systems and contemporary institutions, power, norms, laws. In a world where it is clearly impossible to imagine the realization of an ideal of justice that corresponds to every person’s ideal of justice, Nancy probes the limits of legal normativity starting from this problem.