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New Gig Work or Changes in Reporting? Understanding Self-Employment Trends in Tax Data
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 … 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 …
Persistent link: https://www.econbiz.de/10014528407
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The Impact of Incarceration on Employment, Earnings, and Tax Filing
Garin, Andrew; Koustas, Dmitri; McPherson, Carl; … - National Bureau of Economic Research - 2024
We study the effect of incarceration on wages, self-employment, and taxes and transfers in North Carolina and Ohio using two quasi-experimental research designs: discontinuities in sentencing guidelines and random assignment to judges. Across both states, incarceration generates short-term drops...
Persistent link: https://www.econbiz.de/10014635710