The UK has a 'Digital Services Tax', which is effectively an internet ad tax: https://www.gov.uk/government/publications/introduction-of-t... You could also argue that corporate taxes do tax ads, as they're applied to advertising-based companies, though these taxes usually don't 'target' ad companies. Corporate taxes are passed on to customers, employees, suppliers, or investors; usually one of the first three (and most often the first one), as that list is in increasing order of 'captivity'.