关于平台经济税收变化的信息减少了对未来使用的乐观情绪
Jantsje M Mol1,2, Catherine Molho1,3
1Center for Research in Experimental Economics and Political Decision Making (CREED), University of Amsterdam, Roetersstraat 11, Postbus 15867, 1001 NJ Amsterdam, The Netherlands.
概括
新的欧盟税法增加了对平台经济工作者的监控,减少了他们预期的劳动力供应. 这种影响不管员工的信任程度如何,都会影响未来的平台工作参与.
科学领域:
- 经济学 经济学 经济学
- 行为经济学是一种行为经济学.
- 公共财政是公共财政.
背景情况:
- 经济互动依赖于信任,货币激励或监控.
- 税收合规策略包括强制合规 (审计,罚款) 和自愿合规 (纳税人的意愿).
- 平台经济面临着关于税收和监管的不断变化的监管格局.
研究的目的:
- 调查加强监测对平台经济中预期劳动力供应的影响.
- 评估新欧盟 (EU) 数据共享立法如何影响平台工作者的行为.
- 在税务合规的背景下,研究加强监控和用户信任之间的相互作用.
主要方法:
- 在荷兰的626名平台工人中进行了一项调查.
- 研究了参与者对拟议的税收法规变更的看法.
- 实验操纵涉及通知或不通知参与者即将发生的监测变化.
- 对平台收入的比例和信任度的分析进行了控制.
主要成果:
- 通知平台工人增加监控对他们的预期劳动力供应产生了负面影响.
- 这种对劳动力供应的负面影响独立于工人的信任程度.
- 这些发现表明,在零工经济中,对加强税收执法有显著的行为反应.
结论:
- 即将到来的欧盟数据共享法规可能会减少数字平台上的劳动力供应.
- 政策干预应考虑监测对工人行为的直接影响.
- 了解监管,信任和经济激励之间的相互作用对于平台经济中有效的税收政策至关重要.
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