{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,1,31]],"date-time":"2026-01-31T16:53:41Z","timestamp":1769878421990,"version":"3.49.0"},"reference-count":118,"publisher":"Springer Science and Business Media LLC","issue":"3","license":[{"start":{"date-parts":[[2022,4,18]],"date-time":"2022-04-18T00:00:00Z","timestamp":1650240000000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0"},{"start":{"date-parts":[[2022,4,18]],"date-time":"2022-04-18T00:00:00Z","timestamp":1650240000000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0"}],"funder":[{"name":"ForDigital Research Alliance"},{"DOI":"10.13039\/501100007105","name":"Universit\u00e4t Mannheim","doi-asserted-by":"crossref","id":[{"id":"10.13039\/501100007105","id-type":"DOI","asserted-by":"crossref"}]}],"content-domain":{"domain":["link.springer.com"],"crossmark-restriction":false},"short-container-title":["Inf Syst E-Bus Manage"],"published-print":{"date-parts":[[2022,9]]},"abstract":"<jats:title>Abstract<\/jats:title><jats:p>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\u2019s 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 (<jats:inline-formula><jats:alternatives><jats:tex-math>$$n=286$$<\/jats:tex-math><mml:math xmlns:mml=\"http:\/\/www.w3.org\/1998\/Math\/MathML\"><mml:mrow><mml:mi>n<\/mml:mi><mml:mo>=<\/mml:mo><mml:mn>286<\/mml:mn><\/mml:mrow><\/mml:math><\/jats:alternatives><\/jats:inline-formula>). The results indicate that consumers perceive providers\u2019 tax compliance and consider it as a trust-enhancing signal. In further analysis, we find that consumers\u2019 moral norms moderate both the signal\u2019s 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.<\/jats:p>","DOI":"10.1007\/s10257-022-00554-7","type":"journal-article","created":{"date-parts":[[2022,4,18]],"date-time":"2022-04-18T04:03:57Z","timestamp":1650254637000},"page":"409-439","update-policy":"https:\/\/doi.org\/10.1007\/springer_crossmark_policy","source":"Crossref","is-referenced-by-count":9,"title":["How do tax compliance labels impact sharing platform consumers? An empirical study on the interplay of trust, moral, and intention to book"],"prefix":"10.1007","volume":"20","author":[{"given":"David","family":"Dann","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-1250-333X","authenticated-orcid":false,"given":"Raphael","family":"M\u00fcller","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Ann-Catherin","family":"Werner","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Timm","family":"Teubner","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Alexander","family":"M\u00e4dche","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Christoph","family":"Spengel","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"297","published-online":{"date-parts":[[2022,4,18]]},"reference":[{"key":"554_CR1","unstructured":"Abramova O, Krasnova H, Tan C-W (2017) How much will you pay? Understanding the value of information cues in the sharing economy. In: ECIS 2017 Proceedings, pp 1011\u20131028"},{"issue":"2","key":"554_CR2","doi-asserted-by":"publisher","first-page":"270","DOI":"10.1177\/1094428112470848","volume":"16","author":"H Aguinis","year":"2013","unstructured":"Aguinis H, Gottfredson RK, Joo H (2013) Best-practice recommendations for defining, identifying, and handling outliers. Organ Res Methods 16(2):270\u2013301","journal-title":"Organ Res Methods"},{"key":"554_CR3","unstructured":"Airbnb (2014) Superhost. http:\/\/blog.airbnb.com\/superhost\/. Accessed 10 May 2020"},{"key":"554_CR4","unstructured":"Airbnb (2020) Airbnb submission OECD public consultation on model rules for reporting by platform operators with respect to sellers in the sharing and Gig economy. Technical report, Airbnb"},{"key":"554_CR5","unstructured":"Airbnb (2022) In what areas is occupancy tax collection and remittance by Airbnb available? https:\/\/www.airbnb.com\/help\/article\/2509\/in-what-areas-is-occupancy-tax-collection-and-remittance-by-airbnb-available?locale=en&_set_bev_on_new_domain=1589550872_NTdlMTlmZDYzZmNh. Accessed 2 Feb 2020"},{"issue":"2","key":"554_CR6","doi-asserted-by":"publisher","first-page":"179","DOI":"10.1016\/0749-5978(91)90020-T","volume":"50","author":"I Ajzen","year":"1991","unstructured":"Ajzen I (1991) The theory of planned behavior. Organ Behav Hum Decis Process 50(2):179\u2013211","journal-title":"Organ Behav Hum Decis Process"},{"issue":"3\u20134","key":"554_CR7","doi-asserted-by":"publisher","first-page":"323","DOI":"10.1016\/0047-2727(72)90010-2","volume":"1","author":"MG Allingham","year":"1972","unstructured":"Allingham MG, Sandmo A (1972) Income tax evasion: a theoretical analysis. J Public Econ 1(3\u20134):323\u2013338","journal-title":"J Public Econ"},{"issue":"2","key":"554_CR8","doi-asserted-by":"publisher","first-page":"120","DOI":"10.1177\/1091142108322878","volume":"37","author":"J Alm","year":"2009","unstructured":"Alm J, Deskins J, McKee M (2009) Do individuals comply on income not reported by their employer? Public Finance Review 37(2):120\u2013141","journal-title":"Public Finance Review"},{"issue":"2","key":"554_CR9","doi-asserted-by":"publisher","first-page":"224","DOI":"10.1016\/j.joep.2005.09.002","volume":"27","author":"J Alm","year":"2006","unstructured":"Alm J, Torgler B (2006) Culture differences and tax morale in the United States and in Europe. J Econ Psychol 27(2):224\u2013246","journal-title":"J Econ Psychol"},{"issue":"1","key":"554_CR10","doi-asserted-by":"publisher","first-page":"1","DOI":"10.1016\/j.jbusres.2016.12.011","volume":"74","author":"P Antonetti","year":"2017","unstructured":"Antonetti P, Anesa M (2017) Consumer reactions to corporate tax strategies: the role of political ideology. J Bus Res 74(1):1\u201310","journal-title":"J Bus Res"},{"key":"554_CR11","doi-asserted-by":"crossref","unstructured":"Asay HS, Hoopes JL, Thornock J, Wilde JH (2018) Consumer responses to corporate tax planning. Working paper","DOI":"10.2139\/ssrn.3224670"},{"issue":"1","key":"554_CR12","doi-asserted-by":"publisher","first-page":"74","DOI":"10.1007\/BF02723327","volume":"16","author":"RP Bagozzi","year":"1988","unstructured":"Bagozzi RP, Yi Y (1988) On the evaluation of structural equation models. J Acad Mark Sci 16(1):74\u201394","journal-title":"J Acad Mark Sci"},{"issue":"2","key":"554_CR13","first-page":"67","volume":"28","author":"KA Basoglu","year":"2014","unstructured":"Basoglu KA, Hess TJ (2014) Online business reporting: a signaling theory perspective. J Inf Syst 28(2):67\u2013101","journal-title":"J Inf Syst"},{"issue":"1","key":"554_CR14","doi-asserted-by":"publisher","first-page":"2","DOI":"10.54648\/TAXI2017001","volume":"45","author":"G Beretta","year":"2017","unstructured":"Beretta G (2017) Taxation of individuals in the sharing economy. Intertax 45(1):2\u201311","journal-title":"Intertax"},{"issue":"3","key":"554_CR15","doi-asserted-by":"crossref","first-page":"381","DOI":"10.59403\/1ptvcv0","volume":"10","author":"G Beretta","year":"2018","unstructured":"Beretta G (2018) VAT and the sharing economy. World Tax J 10(3):381\u2013425","journal-title":"World Tax J"},{"issue":"2","key":"554_CR16","doi-asserted-by":"publisher","first-page":"181","DOI":"10.1007\/s10551-019-04409-z","volume":"167","author":"L Berger","year":"2020","unstructured":"Berger L, Guo L, King T (2020) Selfish sharing? The impact of the sharing economy on tax reporting honesty. J Bus Ethics 167(2):181\u2013205","journal-title":"J Bus Ethics"},{"issue":"1","key":"554_CR17","first-page":"1","volume":"59","author":"M Bergquist","year":"2019","unstructured":"Bergquist M, Nilsson A, Schultz WP (2019) A meta-analysis of field-experiments using social norms to promote pro-environmental behaviors. Glob Environ Chang 59(1):1\u20138","journal-title":"Glob Environ Chang"},{"issue":"1","key":"554_CR18","doi-asserted-by":"publisher","first-page":"9","DOI":"10.2307\/41166284","volume":"47","author":"CB Bhattacharya","year":"2004","unstructured":"Bhattacharya CB, Sen S (2004) Doing better at doing good: when, why, and how consumers respond to corporate social initiatives. Calif Manage Rev 47(1):9\u201324","journal-title":"Calif Manage Rev"},{"issue":"October","key":"554_CR19","doi-asserted-by":"publisher","first-page":"1","DOI":"10.1162\/rest_a_00910","volume":"103","author":"AJ Bibler","year":"2021","unstructured":"Bibler AJ, Teltser KF, Tremblay MJ (2021) Inferring tax compliance from pass-through: evidence from airbnb tax enforcement agreements. Rev Econ Stat 103(October):1\u201316","journal-title":"Rev Econ Stat"},{"issue":"1","key":"554_CR20","doi-asserted-by":"publisher","first-page":"117","DOI":"10.1016\/j.euroecorev.2014.07.003","volume":"71","author":"O Bock","year":"2014","unstructured":"Bock O, Baetge I, Nicklisch A (2014) hroot: Hamburg registration and organization online tool. Eur Econ Rev 71(1):117\u2013120","journal-title":"Eur Econ Rev"},{"key":"554_CR21","unstructured":"Bologna M (2020) Airbnb targeted by states suspecting tax-collection shortfalls. https:\/\/news.bloombergtax.com\/daily-tax-report-state\/airbnb-targeted-by-states-suspecting-tax-collection-shortfallsl. Accessed 24 Mar 2021"},{"issue":"1","key":"554_CR22","doi-asserted-by":"publisher","first-page":"58","DOI":"10.1016\/j.resconrec.2014.12.004","volume":"95","author":"I Botetzagias","year":"2015","unstructured":"Botetzagias I, Dima A-FF, Malesios C (2015) Extending the theory of planned behavior in the context of recycling: the role of moral norms and of demographic predictors. Resour Conserv Recycl 95(1):58\u201367","journal-title":"Resour Conserv Recycl"},{"issue":"1","key":"554_CR23","doi-asserted-by":"publisher","first-page":"155","DOI":"10.1037\/0033-2909.112.1.155","volume":"112","author":"J Cohen","year":"1992","unstructured":"Cohen J (1992) A power primer. Psychol Bull 112(1):155\u2013159","journal-title":"Psychol Bull"},{"key":"554_CR24","unstructured":"Cox M (2019) Inside Airbnb: adding data to the debate. http:\/\/insideairbnb.com\/. Accessed 15 Feb 2020"},{"issue":"1","key":"554_CR25","first-page":"1","volume":"40","author":"D Dann","year":"2020","unstructured":"Dann D, Teubner T, Adam MTP, Weinhardt C (2020) Where the host is part of the deal: social and economic value in the platform economy. Electron Commer Res Appl 40(1):1\u201312","journal-title":"Electron Commer Res Appl"},{"issue":"1","key":"554_CR26","doi-asserted-by":"publisher","first-page":"427","DOI":"10.1108\/IJCHM-03-2018-0186","volume":"31","author":"D Dann","year":"2019","unstructured":"Dann D, Teubner T, Weinhardt C (2019) Poster child and guinea pig-Insights from a structured literature review on Airbnb. Int J Contemp Hosp Manag 31(1):427\u2013473","journal-title":"Int J Contemp Hosp Manag"},{"issue":"3","key":"554_CR27","doi-asserted-by":"publisher","first-page":"522","DOI":"10.1111\/j.1542-4774.2011.01015.x","volume":"9","author":"T Dohmen","year":"2011","unstructured":"Dohmen T, Falk A, Huffman D, Sunde U, Schupp J, Wagner GG (2011) Individual risk attitudes: measurement, determinants, and behavioral consequences. J Eur Econ Assoc 9(3):522\u2013550","journal-title":"J Eur Econ Assoc"},{"issue":"4","key":"554_CR28","first-page":"1","volume":"72","author":"CB Elliot","year":"2018","unstructured":"Elliot CB (2018) Taxation of the sharing economy: recurring issues. Bull Int Taxation 72(4):1\u20134","journal-title":"Bull Int Taxation"},{"key":"554_CR29","unstructured":"Endres D, Christoph S (2015) International company taxation and tax planning. Kluwer Law International"},{"issue":"1","key":"554_CR30","doi-asserted-by":"publisher","first-page":"279","DOI":"10.1016\/j.annals.2019.01.004","volume":"75","author":"E Ert","year":"2019","unstructured":"Ert E, Fleischer A (2019) The evolution of trust in Airbnb: a case of home rental. Ann Tour Res 75(1):279\u2013287","journal-title":"Ann Tour Res"},{"key":"554_CR31","unstructured":"European Commission (2016) A European agenda for the collaborative economy. Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions"},{"key":"554_CR32","unstructured":"European Union (2017) Exploratory study of consumer issues in online peer-to-peer platform markets"},{"issue":"2","key":"554_CR33","doi-asserted-by":"publisher","first-page":"106","DOI":"10.9785\/stuw-2020-970204","volume":"97","author":"T Fetzer","year":"2020","unstructured":"Fetzer T, Spengel C, Dinger B, Werner A-C (2020) Besteuerungkonzepte f\u00fcr die Sharing Economy. Steuer und Wirtschaft 97(2):106\u2013120","journal-title":"Steuer und Wirtschaft"},{"key":"554_CR34","unstructured":"Fitzsimmons EG (2018) Uber hit with cap as New York City takes lead in crackdown. https:\/\/www.nytimes.com\/2018\/08\/08\/nyregion\/uber-vote-city-council-cap.html. Accessed 14 Feb 2020"},{"issue":"1","key":"554_CR35","doi-asserted-by":"publisher","first-page":"39","DOI":"10.1177\/002224378101800104","volume":"18","author":"C Fornell","year":"1981","unstructured":"Fornell C, Larcker DF (1981) Evaluating structural equation models with unobservable variables and measurement error. J Mark Res 18(1):39\u201350","journal-title":"J Mark Res"},{"issue":"3","key":"554_CR36","first-page":"1","volume":"12","author":"K Frenken","year":"2019","unstructured":"Frenken K, Waes A, Pelzer P, Smink M, Est R (2019) Safeguarding public interests in the platform economy. Policy Internet 12(3):1\u201326","journal-title":"Policy Internet"},{"issue":"1","key":"554_CR37","doi-asserted-by":"publisher","first-page":"136","DOI":"10.1016\/j.jce.2006.10.006","volume":"35","author":"BS Frey","year":"2007","unstructured":"Frey BS, Torgler B (2007) Tax morale and conditional cooperation. J Comp Econ 35(1):136\u2013159","journal-title":"J Comp Econ"},{"key":"554_CR38","volume-title":"Economics lab: an intensive course in experimental economics","author":"D Friedman","year":"2004","unstructured":"Friedman D, Cassar A (2004) Economics lab: an intensive course in experimental economics. Routledge, Vasa"},{"issue":"4","key":"554_CR39","doi-asserted-by":"publisher","first-page":"1103","DOI":"10.1111\/1911-3846.12055","volume":"31","author":"J Gallemore","year":"2014","unstructured":"Gallemore J, Maydew EL, Thornock JR (2014) The reputational costs of tax avoidance. Contemp Account Res 31(4):1103\u20131133","journal-title":"Contemp Account Res"},{"key":"554_CR40","unstructured":"Gaskin J, Lim J (2017) CFA tool. AMOS plugin. http:\/\/statwiki.kolobkreations.com. Accessed 20 May 2020"},{"key":"554_CR41","unstructured":"Gebbia J (2016) How Airbnb designs for trust. TED.com"},{"issue":"2","key":"554_CR42","doi-asserted-by":"publisher","first-page":"7","DOI":"10.2979\/esj.2003.2.2.7","volume":"2","author":"D Gefen","year":"2003","unstructured":"Gefen D, Straub DW (2003) Managing user trust in B2C e-services. E-service J 2(2):7\u201324","journal-title":"E-service J"},{"issue":"6","key":"554_CR43","doi-asserted-by":"publisher","first-page":"407","DOI":"10.1016\/j.omega.2004.01.006","volume":"32","author":"D Gefen","year":"2004","unstructured":"Gefen D, Straub DW (2004) Consumer trust in B2C e-commerce and the importance of social presence: experiments in e-products and e-services. Omega 32(6):407\u2013424","journal-title":"Omega"},{"issue":"1","key":"554_CR44","doi-asserted-by":"publisher","first-page":"46","DOI":"10.1080\/10548408.2017.1308292","volume":"35","author":"C Gibbs","year":"2018","unstructured":"Gibbs C, Guttentag D, Gretzel U, Morton J, Goodwill A (2018) Pricing in the sharing economy: a hedonic pricing model applied to Airbnb listings. J Travel Tour Mark 35(1):46\u201351","journal-title":"J Travel Tour Mark"},{"issue":"1","key":"554_CR45","doi-asserted-by":"publisher","first-page":"40","DOI":"10.1016\/j.eist.2017.02.002","volume":"23","author":"R Godelnik","year":"2017","unstructured":"Godelnik R (2017) Millennials and the sharing economy: lessons from a \u2018buy nothing new, share everything month\u2019 project. Environ Innov Soc Trans 23(1):40\u201352","journal-title":"Environ Innov Soc Trans"},{"issue":"1","key":"554_CR46","doi-asserted-by":"publisher","first-page":"80","DOI":"10.1080\/01944363.2016.1249011","volume":"83","author":"N Gurran","year":"2017","unstructured":"Gurran N, Phibbs P (2017) When tourists move in: how should urban planners respond to Airbnb? J Am Plann Assoc 83(1):80\u201392","journal-title":"J Am Plann Assoc"},{"issue":"1","key":"554_CR47","doi-asserted-by":"publisher","first-page":"163","DOI":"10.1080\/00913367.2017.1281777","volume":"46","author":"JF Hair","year":"2017","unstructured":"Hair JF, Babin BJ, Krey N (2017) Covariance-based structural equation modeling in the journal of advertising: review and recommendations. J Advert 46(1):163\u2013177","journal-title":"J Advert"},{"issue":"2","key":"554_CR48","doi-asserted-by":"publisher","first-page":"139","DOI":"10.2753\/MTP1069-6679190202","volume":"19","author":"JF Hair","year":"2011","unstructured":"Hair JF, Ringle CM, Sarstedt M (2011) PLS-SEM: indeed a silver bullet. J Market Theory Pract 19(2):139\u2013152","journal-title":"J Market Theory Pract"},{"issue":"1","key":"554_CR49","doi-asserted-by":"publisher","first-page":"75","DOI":"10.1007\/s10551-019-04292-8","volume":"170","author":"I Hardeck","year":"2021","unstructured":"Hardeck I, Harden WJ, Upton DR (2021) Consumer reactions to tax avoidance: evidence from the United States and Germany. J Bus Ethics 170(1):75\u201396","journal-title":"J Bus Ethics"},{"issue":"2","key":"554_CR50","doi-asserted-by":"publisher","first-page":"309","DOI":"10.1007\/s10551-013-1843-7","volume":"123","author":"I Hardeck","year":"2014","unstructured":"Hardeck I, Hertl R (2014) Consumer reactions to corporate tax strategies: effects on corporate reputation and purchasing behavior. J Bus Ethics 123(2):309\u2013326","journal-title":"J Bus Ethics"},{"key":"554_CR51","doi-asserted-by":"crossref","unstructured":"Hawlitschek F, Teubner T, Gimpel H (2016) Understanding the sharing-drivers and impediments for participation in peer-to-peer rental. In: HICSS 2016 proceedings, vol 4801. IEEE, pp 4782\u20134791","DOI":"10.1109\/HICSS.2016.593"},{"key":"554_CR52","doi-asserted-by":"crossref","unstructured":"Hesse M, Dann D, Brasesemann F, Teubner T (2020) Understanding the platform economy: signals, trust, and social interaction. In: HICSS 2020 proceedings, pp 1\u201310","DOI":"10.24251\/HICSS.2020.631"},{"key":"554_CR53","unstructured":"Hodapp D, Hawlitschek F, Kramer D (2019) Value co-creation in nascent platform ecosystems: a delphi study in the context of the internet of things. In: ICIS 2019 proceedings, pp 1\u201317"},{"issue":"1","key":"554_CR54","doi-asserted-by":"publisher","first-page":"142","DOI":"10.1016\/j.jacceco.2018.04.001","volume":"66","author":"JL Hoopes","year":"2018","unstructured":"Hoopes JL, Robinson L, Slemrod J (2018) Public tax-return disclosure. J Account Econ 66(1):142\u2013162","journal-title":"J Account Econ"},{"issue":"1","key":"554_CR55","doi-asserted-by":"publisher","first-page":"1","DOI":"10.1080\/10705519909540118","volume":"6","author":"LT Hu","year":"1999","unstructured":"Hu LT, Bentler PM (1999) Cutoff criteria for fit indexes in covariance structure analysis: conventional criteria versus new alternatives. Struct Equ Model 6(1):1\u201355","journal-title":"Struct Equ Model"},{"key":"554_CR56","unstructured":"IBM (2019) IBM SPSS Amos. https:\/\/www.ibm.com\/marketplace\/structural-equation-modeling-sem. Accessed 20 May 2020"},{"key":"554_CR57","doi-asserted-by":"crossref","unstructured":"Jung J, Lee K (2017) Curiosity or certainty? A qualitative, comparative analysis of couchsurfing and airbnb user behaviors. In: CHI 2017 proceedings, pp 1740\u20131747","DOI":"10.1145\/3027063.3053162"},{"issue":"1","key":"554_CR58","doi-asserted-by":"publisher","first-page":"25","DOI":"10.1016\/j.jhe.2017.08.001","volume":"40","author":"V Kakar","year":"2018","unstructured":"Kakar V, Voelz J, Wu J, Franco J (2018) The visible host: does race guide airbnb rental rates in San Francisco? J Hous Econ 40(1):25\u201340","journal-title":"J Hous Econ"},{"key":"554_CR59","doi-asserted-by":"crossref","unstructured":"Kasper M, Olsen J, Kogler C, Stark J, Kirchler E (2018) Individual attitudes and social representations of taxation, tax avoidance and tax evasion. In: Hashimzade N, Epifantseva Y (eds) The Routledge companion to tax avoidance research, chap 19. Routledge, pp 289\u2013303","DOI":"10.4324\/9781315673745-19"},{"key":"554_CR60","doi-asserted-by":"crossref","unstructured":"Ke Q (2017) Sharing means renting?: An entire-marketplace analysis of Airbnb. In: Proceedings of the 2017 ACM on web science conference. WebSci \u201917, pp 131\u2013139","DOI":"10.1145\/3091478.3091504"},{"key":"554_CR61","unstructured":"Kim J, Youngseog Y, Hangjung Z (2015) Why people participate in the sharing economy: a social exchange perspective. In: PACIS 2015 proceedings, pp 1\u20136"},{"issue":"4","key":"554_CR62","doi-asserted-by":"publisher","first-page":"535","DOI":"10.1016\/S0167-4870(02)00164-2","volume":"24","author":"E Kirchler","year":"2003","unstructured":"Kirchler E, Maciejovsky B, Schneider F (2003) Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter? J Econ Psychol 24(4):535\u2013553","journal-title":"J Econ Psychol"},{"issue":"3","key":"554_CR63","doi-asserted-by":"publisher","first-page":"651","DOI":"10.3982\/ECTA9113","volume":"79","author":"HJ Kleven","year":"2011","unstructured":"Kleven HJ, Knudsen MB, Kreiner CT, Pedersen S, Saez E (2011) Unwilling or unable to cheat? evidence from a tax audit experiment in Denmark. Econometrica 79(3):651\u2013692","journal-title":"Econometrica"},{"issue":"5","key":"554_CR64","doi-asserted-by":"publisher","first-page":"1028","DOI":"10.1016\/j.gloenvcha.2013.05.014","volume":"23","author":"CA Kl\u00f6ckner","year":"2013","unstructured":"Kl\u00f6ckner CA (2013) A comprehensive model of the psychology of environmental behaviour\u2014a meta-analysis. Glob Environ Chang 23(5):1028\u20131038","journal-title":"Glob Environ Chang"},{"key":"554_CR65","unstructured":"KPMG (2021) Country-by-country reporting: the latest information on the EU\u2019s initiatives on public and non-public CBCR"},{"issue":"2","key":"554_CR66","doi-asserted-by":"crossref","first-page":"91","DOI":"10.59403\/3j16jk4","volume":"27","author":"M Lagarden","year":"2020","unstructured":"Lagarden M, Schreiber U, Simons D, Sureth-Sloane C (2020) Country-by-country reporting goes public\u2014Cui Bono? Int Transf Pricing J 27(2):91\u201397","journal-title":"Int Transf Pricing J"},{"issue":"1","key":"554_CR67","doi-asserted-by":"publisher","first-page":"159","DOI":"10.2307\/2529310","volume":"33","author":"JR Landis","year":"1977","unstructured":"Landis JR, Koch GG (1977) The measurement of observer agreement for categorical data. Biometrics 33(1):159\u2013174","journal-title":"Biometrics"},{"issue":"1","key":"554_CR68","doi-asserted-by":"publisher","first-page":"41","DOI":"10.1016\/j.ijhm.2017.10.015","volume":"69","author":"LJ Liang","year":"2018","unstructured":"Liang LJ, Choi HC, Joppe M (2018) Exploring the relationship between satisfaction, trust and switching intention, repurchase intention in the context of Airbnb. Int J Hosp Manag 69(1):41\u201348","journal-title":"Int J Hosp Manag"},{"key":"554_CR69","doi-asserted-by":"crossref","unstructured":"Liang S, Schuckert M, Law R, Chen C-C (2017) Be a \u201cSuperhost\u201d: the importance of badge systems for peer-to-peer rental accommodations. Tourism Manage 60(1):454\u2013465","DOI":"10.1016\/j.tourman.2017.01.007"},{"issue":"1","key":"554_CR70","doi-asserted-by":"publisher","first-page":"55","DOI":"10.1007\/BF02683510","volume":"1","author":"C Loebbecke","year":"2003","unstructured":"Loebbecke C (2003) e-Business trust concepts based on seals and insurance solutions. IseB 1(1):55\u201372","journal-title":"IseB"},{"key":"554_CR71","doi-asserted-by":"crossref","unstructured":"Ma X, Hancock JT, Mingjie K-L, Mor N (2017) Self-disclosure and perceived trustworthiness of Airbnb host profiles. In: CSCW 2017 proceedings, pp 1\u201313","DOI":"10.1145\/2998181.2998269"},{"key":"554_CR72","doi-asserted-by":"publisher","first-page":"149","DOI":"10.1016\/j.ecolecon.2015.11.027","volume":"121","author":"CJ Martin","year":"2016","unstructured":"Martin CJ (2016) The sharing economy: a pathway to sustainability or a nightmarish form of neoliberal capitalism? Ecol Econ 121:149\u2013159","journal-title":"Ecol Econ"},{"issue":"2","key":"554_CR73","doi-asserted-by":"publisher","first-page":"273","DOI":"10.1111\/joes.12201","volume":"32","author":"G Mascagni","year":"2018","unstructured":"Mascagni G (2018) From the lab to the field: a review of tax experiments. J Econ Surv 32(2):273\u2013301","journal-title":"J Econ Surv"},{"key":"554_CR74","unstructured":"Mastercard, & Kaiser Associates (2019) The global Gig economy: capitalizing on a 500B opportunity. Technical report, Mastercard"},{"key":"554_CR75","unstructured":"McAfee A, Brynjolfsson E (2017) Machine, platform, crowd\u2014harnessing our digital future. W. W. Norton & Company"},{"issue":"5","key":"554_CR76","doi-asserted-by":"publisher","first-page":"1083","DOI":"10.1111\/isj.12237","volume":"29","author":"C Mittendorf","year":"2019","unstructured":"Mittendorf C, Berente N, Holten R (2019) Trust in sharing encounters among millennials. Inf Syst J 29(5):1083\u20131119","journal-title":"Inf Syst J"},{"key":"554_CR77","doi-asserted-by":"crossref","unstructured":"Mittendorf C, Ostermann U (2017) Private vs. business customers in the sharing economy-the implications of trust, perceived risk, and social motives on Airbnb. In: HICSS 2017 proceedings, pp 5827\u20135836","DOI":"10.24251\/HICSS.2017.702"},{"key":"554_CR78","unstructured":"Neumann J, Gutt D (2017) A homeowner\u2019s guide to Airbnb: theory and empirical evidence for optimal pricing conditional on online ratings. In: ECIS 2017 proceedings, pp 997\u20131010"},{"issue":"5","key":"554_CR79","doi-asserted-by":"publisher","first-page":"673","DOI":"10.1007\/s11135-006-9018-6","volume":"41","author":"RM O\u2019Brien","year":"2007","unstructured":"O\u2019Brien RM (2007) A caution regarding rules of thumb for variance inflation factors. Qual Quant 41(5):673\u2013690","journal-title":"Qual Quant"},{"key":"554_CR80","unstructured":"OECD (2019) The sharing and Gig economy\u2014effective taxation of platform sellers. OECD Publishing, Paris"},{"key":"554_CR81","unstructured":"OECD (2020) Public consultation document\u2014model rules for reporting by platform operators with respect to sellers in the sharing and Gig economy. OECD, Technical Report February"},{"key":"554_CR82","first-page":"82","volume":"1","author":"D Ogembo","year":"2020","unstructured":"Ogembo D, Lehdonvirta V (2020) Taxing earnings from the platform economy: an EU digital single window for income data? Br Tax Rev 1:82\u2013102","journal-title":"Br Tax Rev"},{"issue":"1","key":"554_CR83","doi-asserted-by":"publisher","first-page":"22","DOI":"10.1108\/JTF-11-2015-0048","volume":"2","author":"J Oskam","year":"2016","unstructured":"Oskam J, Boswijk A (2016) Airbnb: the future of networked hospitality businesses. J Tourism Fut 2(1):22\u201342","journal-title":"J Tourism Fut"},{"key":"554_CR84","unstructured":"Oxfam (2020) OECD public consultation on transfer pricing\u2014Oxfam comments. OECD, Technical report"},{"issue":"1","key":"554_CR85","doi-asserted-by":"publisher","first-page":"37","DOI":"10.1287\/isre.1040.0015","volume":"15","author":"PA Pavlou","year":"2004","unstructured":"Pavlou PA, Gefen D (2004) Building effective online marketplaces with institution-based trust. Inf Syst Res 15(1):37\u201359","journal-title":"Inf Syst Res"},{"issue":"1","key":"554_CR86","doi-asserted-by":"publisher","first-page":"1","DOI":"10.1016\/j.joep.2013.08.006","volume":"40","author":"M Pickhardt","year":"2014","unstructured":"Pickhardt M, Prinz A (2014) Behavioral dynamics of tax evasion\u2014a survey. J Econ Psychol 40(1):1\u201319","journal-title":"J Econ Psychol"},{"key":"554_CR87","doi-asserted-by":"publisher","first-page":"21","DOI":"10.1016\/j.jclepro.2014.07.032","volume":"97","author":"L Piscicelli","year":"2015","unstructured":"Piscicelli L, Cooper T, Fisher T (2015) The role of values in collaborative consumption: insights from a product-service system for lending and borrowing in the UK. J Clean Prod 97:21\u201329","journal-title":"J Clean Prod"},{"key":"554_CR88","doi-asserted-by":"publisher","first-page":"4580","DOI":"10.1016\/j.jclepro.2017.08.170","volume":"172","author":"L Piscicelli","year":"2018","unstructured":"Piscicelli L, Ludden GDS, Cooper T (2018) What makes a sustainable business model successful? An empirical comparison of two peer-to-peer goods-sharing platforms. J Clean Prod 172:4580\u20134591","journal-title":"J Clean Prod"},{"issue":"5","key":"554_CR89","doi-asserted-by":"publisher","first-page":"879","DOI":"10.1037\/0021-9010.88.5.879","volume":"88","author":"PM Podsakoff","year":"2003","unstructured":"Podsakoff PM, MacKenzie SB, Lee J-YY, Podsakoff NP (2003) Common method biases in behavioral research: a critical review of the literature and recommended remedies. J Appl Psychol 88(5):879\u2013903","journal-title":"J Appl Psychol"},{"key":"554_CR90","unstructured":"Ramthun C (2018) Fiskus pr\u00fcft Steuerhinterziehung bei Airbnb-Vermietern. https:\/\/www.wiwo.de\/finanzen\/steuern-recht\/unterkunft-vermittler-fiskus-prueft-steuerhinterziehung-bei-airbnb-vermietern\/21244518.html. Accessed 25 May 2020"},{"key":"554_CR91","unstructured":"Reio TG, Brad S (2015) Exploratory factor analysis: implications for theory, research, and practice. Adv Dev Human Resour"},{"issue":"2","key":"554_CR92","first-page":"1","volume":"11","author":"P Resnick","year":"2002","unstructured":"Resnick P, Zeckhauser R (2002) Trust among strangers in internet transactions: empirical analysis of eBay\u2019s reputation system. Econ Int E-commerce 11(2):1\u201326","journal-title":"Econ Int E-commerce"},{"issue":"2","key":"554_CR93","doi-asserted-by":"publisher","first-page":"287","DOI":"10.1108\/IJHMA-05-2015-0023","volume":"9","author":"P Sch\u00e4fer","year":"2016","unstructured":"Sch\u00e4fer P, Braun N (2016) Misuse through short-term rentals on the Berlin housing market. Int J Housing Mark Anal 9(2):287\u2013311","journal-title":"Int J Housing Mark Anal"},{"issue":"4","key":"554_CR94","first-page":"210","volume":"18","author":"N Schmitt","year":"2008","unstructured":"Schmitt N, Kuljanin G (2008) Measurement invariance: review of practice and implications. Hum Resour Manag Rev 18(4):210\u2013222","journal-title":"Hum Resour Manag Rev"},{"issue":"1","key":"554_CR95","first-page":"1","volume":"2","author":"SH Schwartz","year":"2012","unstructured":"Schwartz SH (2012) An overview of the Schwartz theory of basic values. Online Read Psychol Culture 2(1):1\u201320","journal-title":"Online Read Psychol Culture"},{"issue":"4","key":"554_CR96","doi-asserted-by":"publisher","first-page":"663","DOI":"10.1037\/a0029393","volume":"103","author":"SH Schwartz","year":"2012","unstructured":"Schwartz SH, Cieciuch J, Vecchione M, Davidov E, Fischer R, Beierlein C, Ramos A, Verkasalo M, L\u00f6nnqvist J-E, Demirutku K, Dirilen-Gumus O, Konty M (2012) Refining the theory of basic individual values. J Pers Soc Psychol 103(4):663\u2013688","journal-title":"J Pers Soc Psychol"},{"issue":"2","key":"554_CR97","doi-asserted-by":"publisher","first-page":"225","DOI":"10.1509\/jmkr.38.2.225.18838","volume":"38","author":"S Sen","year":"2001","unstructured":"Sen S, Bhattacharya CB (2001) Does doing good always lead to doing better? Consumer reactions to corporate social responsibility. J Mark Res 38(2):225\u2013243","journal-title":"J Mark Res"},{"key":"554_CR98","unstructured":"Shotter J, Hancock A (2020) Poland\u2019s finance minister set for tax battle with Airbnb. https:\/\/www.ft.com\/content\/3aacd4b0-3a09-11ea-b232-000f4477fbca. Accessed 24 Mar 2021"},{"issue":"3","key":"554_CR99","doi-asserted-by":"publisher","first-page":"265","DOI":"10.1080\/03610918308812318","volume":"12","author":"B Skarpness","year":"1983","unstructured":"Skarpness B (1983) On the efficiency of using the sample kurtosis in selecting optimal LP estimators. Commun Stat Simul Comput 12(3):265\u2013272","journal-title":"Commun Stat Simul Comput"},{"issue":"4","key":"554_CR100","doi-asserted-by":"publisher","first-page":"904","DOI":"10.1257\/jel.20181437","volume":"57","author":"J Slemrod","year":"2019","unstructured":"Slemrod J (2019) Tax compliance and enforcement. J Econ Lit 57(4):904\u2013954","journal-title":"J Econ Lit"},{"issue":"1","key":"554_CR101","doi-asserted-by":"publisher","first-page":"116","DOI":"10.1162\/rest_a_00929","volume":"104","author":"J Slemrod","year":"2022","unstructured":"Slemrod J, Rehman OU, Waseem M (2022) How do taxpayers respond to public disclosure and social recognition programs? Evidence from Pakistan. Rev Econ Stat 104(1):116\u2013132","journal-title":"Rev Econ Stat"},{"key":"554_CR102","doi-asserted-by":"crossref","unstructured":"Soleimani M (2021) Buyers\u2019 trust and mistrust in e-commerce platforms: a synthesizing literature review. Inf Syst e-Bus Manag","DOI":"10.1007\/s10257-021-00545-0"},{"issue":"3","key":"554_CR103","doi-asserted-by":"publisher","first-page":"355","DOI":"10.2307\/1882010","volume":"87","author":"M Spence","year":"1973","unstructured":"Spence M (1973) Job market signaling. Q J Econ 87(3):355\u2013374","journal-title":"Q J Econ"},{"key":"554_CR104","unstructured":"Sundar A, Kellaris JJ (2016) Blue-washing the green halo: how colors color ethical judgments. In: The psychology of design: creating consumer appeal. Routledge\/Taylor & Francis Group, pp 63\u201374"},{"key":"554_CR105","unstructured":"Sundararajan A (2016) The sharing economy: the end of employment and the rise of crowd-based capitalism. MIT Press"},{"key":"554_CR106","unstructured":"Teubner T, Adam MTP, Camacho S, Hassanein K (2014) Understanding resource sharing in C2C platforms: the role of picture humanization. In: ACIS 2014 Proceedings, pp 1\u201310"},{"issue":"5","key":"554_CR107","doi-asserted-by":"publisher","first-page":"311","DOI":"10.1007\/s12599-015-0396-y","volume":"57","author":"T Teubner","year":"2015","unstructured":"Teubner T, Flath CM (2015) The economics of multi-hop ride sharing: creating new mobility networks through is. Bus Inf Syst Eng 57(5):311\u2013324","journal-title":"Bus Inf Syst Eng"},{"key":"554_CR108","doi-asserted-by":"crossref","unstructured":"Teubner T, Hawlitschek F (2018) The economics of peer-to-peer online sharing. In: The rise of the sharing economy: exploring the challenges and opportunities of collaborative consumption. ABC-CLIO, pp 129\u2013156","DOI":"10.5040\/9798216009252.ch-007"},{"issue":"4","key":"554_CR109","doi-asserted-by":"publisher","first-page":"53","DOI":"10.22381\/JSME5420173","volume":"5","author":"T Teubner","year":"2017","unstructured":"Teubner T, Hawlitschek F, Dann D (2017) Price determinants on airbnb: how reputation pays off in the sharing economy. J Self Govern Manage Econ 5(4):53\u201380","journal-title":"J Self Govern Manage Econ"},{"key":"554_CR110","unstructured":"Teubner T, Norman S, Hawlitschek F, Weinhardt C (2016) It\u2019s only pixels, badges, and stars: on the economic value of reputation on Airbnb. In: ACIS 2016 proceedings, pp 1\u201311"},{"key":"554_CR111","doi-asserted-by":"crossref","unstructured":"Tussyadiah IP (2016) Strategic self-presentation in the sharing economy: implications for host branding. In: Information and communication technologies in tourism. Springer, pp 695\u2013708","DOI":"10.1007\/978-3-319-28231-2_50"},{"issue":"1","key":"554_CR112","doi-asserted-by":"publisher","first-page":"261","DOI":"10.1016\/j.tourman.2018.02.002","volume":"67","author":"IP Tussyadiah","year":"2018","unstructured":"Tussyadiah IP, Park S (2018) When guests trust hosts for their words: Host description and trust in sharing economy. Tour Manage 67(1):261\u2013272","journal-title":"Tour Manage"},{"key":"554_CR113","doi-asserted-by":"publisher","first-page":"70","DOI":"10.1016\/j.eist.2016.12.002","volume":"23","author":"Y Voytenko Palgan","year":"2017","unstructured":"Voytenko Palgan Y,\u00a0Zvolska L, Mont O (2017) Sustainability framings of accommodation sharing. Environ Innov Soc Trans 23:70\u201383","journal-title":"Environ Innov Soc Trans"},{"issue":"1","key":"554_CR114","doi-asserted-by":"publisher","first-page":"120","DOI":"10.1016\/j.ijhm.2016.12.007","volume":"62","author":"D Wang","year":"2017","unstructured":"Wang D, Nicolau JL (2017) Price determinants of sharing economy based accommodation rental: a study of listings from 33 cities on Airbnb.com. Int J Hosp Manag 62(1):120\u2013131","journal-title":"Int J Hosp Manag"},{"issue":"5","key":"554_CR115","doi-asserted-by":"publisher","first-page":"547","DOI":"10.1023\/B:LAHU.0000046433.57588.71","volume":"28","author":"M Wenzel","year":"2004","unstructured":"Wenzel M (2004) The social side of sanctions: personal and social norms as moderators of deterrence. Law Hum Behav 28(5):547\u2013567","journal-title":"Law Hum Behav"},{"issue":"2","key":"554_CR116","doi-asserted-by":"publisher","first-page":"1","DOI":"10.1371\/journal.pone.0212267","volume":"14","author":"MA Wheeler","year":"2019","unstructured":"Wheeler MA, McGrath MJ, Haslam N (2019) Twentieth century morality: the rise and fall of moral concepts from 1900 to 2007. PLoS ONE 14(2):1\u201312","journal-title":"PLoS ONE"},{"key":"554_CR117","unstructured":"Wilking E (2020) Why does it matter who remits? Evidence from a natural experiment involving Airbnb and hotel taxes. Working Paper, pp 1\u201339"},{"key":"554_CR118","doi-asserted-by":"crossref","unstructured":"Zijm H, Sunderesh H, Klumpp M, Regattieri A (2019) Perspectives on operations management developments and research. Springer International Publishing, pp 15\u201325","DOI":"10.1007\/978-3-319-92447-2_2"}],"container-title":["Information Systems and e-Business Management"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/link.springer.com\/content\/pdf\/10.1007\/s10257-022-00554-7.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/link.springer.com\/article\/10.1007\/s10257-022-00554-7\/fulltext.html","content-type":"text\/html","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/link.springer.com\/content\/pdf\/10.1007\/s10257-022-00554-7.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,9,22]],"date-time":"2024-09-22T10:28:08Z","timestamp":1727000888000},"score":1,"resource":{"primary":{"URL":"https:\/\/link.springer.com\/10.1007\/s10257-022-00554-7"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2022,4,18]]},"references-count":118,"journal-issue":{"issue":"3","published-print":{"date-parts":[[2022,9]]}},"alternative-id":["554"],"URL":"https:\/\/doi.org\/10.1007\/s10257-022-00554-7","relation":{},"ISSN":["1617-9846","1617-9854"],"issn-type":[{"value":"1617-9846","type":"print"},{"value":"1617-9854","type":"electronic"}],"subject":[],"published":{"date-parts":[[2022,4,18]]},"assertion":[{"value":"17 December 2021","order":1,"name":"received","label":"Received","group":{"name":"ArticleHistory","label":"Article History"}},{"value":"3 February 2022","order":2,"name":"revised","label":"Revised","group":{"name":"ArticleHistory","label":"Article History"}},{"value":"21 March 2022","order":3,"name":"accepted","label":"Accepted","group":{"name":"ArticleHistory","label":"Article History"}},{"value":"18 April 2022","order":4,"name":"first_online","label":"First Online","group":{"name":"ArticleHistory","label":"Article History"}},{"order":1,"name":"Ethics","group":{"name":"EthicsHeading","label":"Declarations"}},{"value":"The authors have no relevant financial or non-financial interests to disclose.","order":2,"name":"Ethics","group":{"name":"EthicsHeading","label":"Conflict of interest"}},{"value":"This study was conducted in accordance with the ethical standards of the Institute of Information Systems and Marketing (IISM).","order":3,"name":"Ethics","group":{"name":"EthicsHeading","label":"Ethics approval"}},{"value":"Informed consent was obtained from all individual participants included in the study.","order":4,"name":"Ethics","group":{"name":"EthicsHeading","label":"Consent to participate"}}]}}