Bernhardt, Annette; Campos, Christopher; Prohofsky, Allen; … - National Bureau of Economic Research - 2022
We use de-identified data from California personal income tax returns to measure the frequency and nature of … independent contracting and self-employment work in California. We identify this work by the presence of a Schedule C on the tax … return and/or the receipt of a Form 1099 information return. We estimate that 14.4% of California workers aged 18-64 in tax …