Garin, Andrew; Jackson, Emilie; Koustas, Dmitri - National Bureau of Economic Research - 2024
Rising self-employment rates in U.S. tax data that are absent in survey data have led to speculation that tax records …-reported payments to "gig" and other contract workers do not explain the rise in self-employment reported to the IRS; rather, that … propensity to self-report self-employment--only a small minority of which leads to bunching at kink-points. Consistent with pure …