Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/307021 
Year of Publication: 
2022
Citation: 
[Journal:] Information Systems and e-Business Management [ISSN:] 1617-9854 [Volume:] 20 [Issue:] 3 [Publisher:] Springer [Place:] Berlin, Heidelberg [Year:] 2022 [Pages:] 409-439
Publisher: 
Springer, Berlin, Heidelberg
Abstract: 
The platform economy has generated various new and highly successful business models. However, certain models facilitate tax evasion for service providers on their income earned on these platforms. While tax evasion contradicts the pro-social claim of many sharing platforms, it is unclear whether a provider's tax honesty constitutes a value for consumers at all. This study investigates the role of tax compliance for platform users by employing an online experiment ( n=286). The results indicate that consumers perceive providers' tax compliance and consider it as a trust-enhancing signal. In further analysis, we find that consumers' moral norms moderate both the signal's trust-building effect as well as the relation between trust and transaction intention. In light of recent policy debates around taxing the platform economy, this study provides valuable practical insights for tax legislators.
Subjects: 
Platforms
Taxation
Compliance
Trust
Moral norms
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article
Document Version: 
Published Version

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