"[This book] includes the complete text of amended laws, cngressional reports, and detailed explanations, complete with analysis and practitioner comments covering the tax provisions and landmark tax reform legislation."

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...