Replication Data for: Tax privacy concerns hamper digitization of the nanostore channel

Various entities, such as startups, suppliers and governments, face substantial difficulties in convincing nanostore shopkeepers to adopt digital technologies. Given the informal status of nanostores, we posit that shopkeepers experience Tax Privacy Concerns from their operational records potentially becoming transparent to the tax authorities, which hampers their inclination to digitize. Through the application of a survey and vignette experiments in the field with hundreds of shopkeepers across three cities in Latin America, we find consistent evidence for the negative role of Tax Privacy Concerns, above and beyond shopkeepers' willingness to share data with various entities, trust in the government and other entities, and general privacy concerns. <br>
Further, we show that having entities that shopkeepers trust and are willing to share data with offer technological solutions does not mitigate shopkeepers' Tax Privacy Concerns and boosts digitization. In contrast, positive word of mouth that data are unlikely to be shared with the tax authorities does mitigate Tax Privacy Concerns. Overall, our findings provide novel evidence for the existence and influence of privacy concerns for operational data among microentrepreneurs, which answers calls in the extant literature to explore privacy concerns.beyond the consumer context.

初创企业、供应商及政府等各类主体在说服微型零售店店主采用数字技术时面临巨大困难。鉴于微型零售店的非正式地位，我们认为店主会因经营记录可能向税务机关透明化而产生税务隐私顾虑（Tax Privacy Concerns），这阻碍了他们数字化的意愿。通过在拉丁美洲三个城市对数百名店主开展实地调查和情景实验，我们发现了税务隐私顾虑负面影响的一致证据——这种影响独立于店主与各类主体共享数据的意愿、对政府及其他主体的信任度，以及一般隐私顾虑之外。此外，我们发现，即便由店主信任且愿意共享数据的主体提供技术解决方案，也无法缓解其税务隐私顾虑，进而无法推动数字化进程。相比之下，关于数据不太可能被共享给税务机关的正面口碑，则能有效缓解税务隐私顾虑。总体而言，我们的研究结果为微型创业者对经营数据的隐私顾虑之存在及影响提供了新证据，这回应了现有文献中关于探索消费者场景之外隐私顾虑的呼吁。