Evidence map›Paper›PMID 40181883›Full record

ArticleJournal of the Economic Science Association2024

Information about changes in platform economy taxation diminishes optimism regarding future use.

Jantsje M Mol, Catherine Molho

Abstract read
In one paragraph

Article in Journal of the Economic Science Association, 2024. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Not yet cited in PubMed.

0numbers the graph read from it
0cells of the map it votes in
0citing papers in PubMed
–field-weighted citation impact
1 · What the graph read from it

What it found

Each row is one number read from the abstract, on the scale the paper reported it, with its interval. Left of the dashed line favours the treatment, right favours the comparator. Under each row is the sentence it came from. New to these charts? A ten-minute tutorial.

The abstract states no effect estimate the extractor could read, or names no intervention and outcome on the map, so this paper lights no cell and moves no belief. It is still indexed, cited and linked below.

2 · The registry

The trial behind it

Trials whose registry record cites this paper, or whose number appears in the abstract. A trial that started after this paper was published is citing it as background, not reporting it.

Neither the registry nor the abstract names a trial number. If this is a trial report, that itself is worth knowing.

3 · Its place in the literature

Who cites it

0 citing papers in PubMed.

No citing paper in PubMed yet.

4 · The record

Corrections and comments

PubMed lists nothing against this paper. Absence here is not a guarantee, only a check that was made.

5 · Who and what money

Authors and funding

2 authors.

Jantsje M MolCenter for Research in Experimental Economics and Political Decision Making (CREED), University of Amsterdam, Roetersstraat 11, Postbus 15867, 1001 NJ Amsterdam, The Netherlands.ORCID 0000-0002-8833-5125
Catherine MolhoCenter for Research in Experimental Economics and Political Decision Making (CREED), University of Amsterdam, Roetersstraat 11, Postbus 15867, 1001 NJ Amsterdam, The Netherlands.ORCID 0000-0002-2846-2544

Funding

No grant is acknowledged in the PubMed record.

6 · The paper itself

Abstract

Some economic interactions are based on trust, others on monetary incentives or monitoring. In the tax compliance context, the monitoring approach creates compliance based on audits and fines (enforced compliance), in contrast to the trust-based (voluntary compliance) approach, which is based on taxpayers' willingness to comply. Here, we examine how changes in taxation regarding platform economy revenues affect intended labor supply on such platforms. New EU legislation, effective from 2023, will mandate data sharing between platforms and tax authorities across Europe, thus resulting in increased monitoring. We investigate how this upcoming shift in monitoring power affects the intended use of platforms and how it may interact with users' trust. We use a survey among platform workers ( Supplementary Information: The online version contains supplementary material available at 10.1007/s40881-024-00160-y.

Indexed as

Enforced complianceOnline experimentPlatform economyTaxationTrustVoluntary compliance

Identifiers

PMID40181883
PMCPMC11967534

What OpenQuestion holds

Textmetadata
LicenceCC BY
Read underepoch 390

Registered trials

None linked

Read under generation 80e0d062 · epoch 390. Bibliography from PubMed, PubMed Central and OpenAlex; grants from NIH RePORTER; trial links from ClinicalTrials.gov; estimates, votes and beliefs from the OpenQuestion graph.