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 capture a rise in new "gig" work that surveys miss. Drawing on the universe of IRS tax returns, we show that trends in firm-reported payments to "gig" and other contract workers...