with lower reporting thresholds to provide a more complete estimate of total platform work. Updating data through 2021 …

We use de-identified data from California personal income tax returns to measure the frequency and nature of …

Rising self-employment rates in U.S. tax data that are absent in survey data have led to speculation that tax records … are a major driver of discrepancies between self-employment trends in self-reported and third-party reported data. Our … findings suggest caution is warranted before deferring to self-reported tax data over other data sources when measuring labor …