How do tax compliance labels impact sharing platform consumers? An empirical study on the interplay of trust, moral, and intention to book

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 these platforms. While contradicts the pro-social claim of many sharing platforms, it is unclear whether a provider’s honesty constitutes value consumers at all. This study investigates role compliance users by employing an online experiment ( $$n=286$$ n = 286 ). results indicate that perceive providers’ consider as trust-enhancing signal. In further analysis, we find consumers’ moral norms moderate both signal’s trust-building effect well relation between trust transaction intention. light recent policy debates around taxing economy, this provides valuable practical insights legislators.