The Recent Debate Over Digital Advertising Taxes

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dc.contributor.authorBeebe, Joyceen_US
dc.contributor.orgJames A. Baker III Institute for Public Policyen_US
dc.date.accessioned2023-04-05T16:05:22Zen_US
dc.date.available2023-04-05T16:05:22Zen_US
dc.date.issued2021en_US
dc.description.abstractIt is not news that tax authorities are looking for ways to tax the digital economy. What is constantly evolving is how they are doing it. The latest initiative at the state level involves the digital advertising tax (DAT), with Maryland leading the pack. Despite being a frontrunner, Maryland is certainly not alone: seven other states have introduced proposals similar to Maryland’s DAT, and four states have presented related measures.1 These proposals, although they vary in details, were launched by policymakers from both parties.2 Given the recent popularity of DAT among legislators, this issue brief first reviews key features of Maryland’s DAT that several other states have referenced. It then discusses the main arguments against the DAT, key reasons to support it, and trends to watch for as developments unfold.en_US
dc.identifier.citationBeebe, Joyce. "The Recent Debate Over Digital Advertising Taxes." <i>Baker Institute Issue Brief,</i> 11.15.21, (2021) James A. Baker III Institute for Public Policy: https://doi.org/10.25613/YTFK-0S86.en_US
dc.identifier.digitalbi-brief-111521-cpf-ads-taxen_US
dc.identifier.urihttps://hdl.handle.net/1911/114652en_US
dc.publisherJames A. Baker III Institute for Public Policyen_US
dc.titleThe Recent Debate Over Digital Advertising Taxesen_US
dc.typeReporten_US
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