The Online Advertising Tax as the Foundation of a Public Service Internet

The report analyzes the dominance of Google and Facebook in online advertising, which accounted for over 66% of global revenues in 2016. It critiques their complex legal structures that reduce tax liabilities and advocates for taxation based on user location when ads are viewed. Furthermore, it highlights the importance of transparent accounting to prevent adverse impacts on media and democracy, emphasizing the need for a fair tax system reflective of where value is generated.