DOI: 10.21942/uva.25624950.v3
title: Changes in platform economy taxation - data & code

description: <b>This repository contains:</b>raw data files (data was collected between 7 and 22 February 2022)df_anonymous (in R format)df_anonymous.csv (a comma-separated-file)<br>programs to analyze the data (Analysis_for_OSF.html)Analysis_for_OSF.html (R markdown document with all code to produce the figures and tables of the paper - to be opened in a browser)preparation.R (R document to convert the raw data to the anonymous and cleaned data, including some recoding of variables)<br>programs to collect the dataQualtrics_platformsurvey.pdf (in original language: Dutch)Qualtrics_platformsurvey.qsf (in original language: Dutch - original Qualtrics import file)Appendix A (Dutch screenshot + English translation of the invitation email)Appendix B (Dutch originals + English translation of all survey items)Appendix D (Dutch screenshot + English translation of the information on the Tax Authority website for platform sellers, retrieved in December 2022)a PDF of the preregistration (also available at https://aspredicted.org/6ax87.pdf)a PDF of IRB approval (January 2022)<b>Variables </b>(same names used in the raw data, Markdown file and Appendix B)treatment (Control/Information)supply (Less/Same/More)gender (Female/Male/Other)duration (length of the survey in seconds, to be used to exclude the lowest 5% of the time distribution according to the preregistration)age (in years)occupation (Student/Platform work/Self-employed/Parttime/Fulltime/Other)income_num (Net household income/month)only_income (dummy to indicate whether platform work is a person's only source of income, 1 if hours_platform_prop == 1, 0 otherwise)hours_platform (number of hours at work/week via YoungOnes platform, 0-168)hours_platform_prop (How does your YoungOnes income relate to your total income? Nothing/Less than half/Approximately half/More than half/Only income)trust_others (Most others can be trusted, 5 point scale from 1 = totally disagree to 5 = totally agree, 99 indicating "rather not say") [recoding can be found in "preparation.R"]trust_govt (The Dutch government can be trusted, 5 point scale from 1 = totally disagree to 5 = totally agree, 99 indicating "rather not say")trust_platforms (Digital platforms can be trusted, 5 point scale from 1 = totally disagree to 5 = totally agree, 99 indicating "rather not say")self_report_know (How well are you aware of tax regulations with regard to income earned on gig platforms? 5 point scale from 1 = very uninformed to 5 = very informed)regulation_easy (dummy to indicate "great, this saves quite some administrative work" was ticked at the regulation_opinion question)regulation_fair (dummy to indicate "Fair, this way all gig workers are taxed equally" was ticked at the regulation_opinion question)regulation_more_tax (dummy to indicate "Annoying, now I need to pay more taxes" was ticked at the regulation_opinion question)regulation_opinion_other (open answer box if regulation_other dummy == 1)regulation_other (dummy to indicate "Other, namely" was ticked at the regulation_opinion question)regulation_unnecessary (dummy to indicate "Not necessary, I can handle this myself" was ticked at the regulation_opinion question)<br><br>