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 …