Reconciling Survey and Administrative Measures of Self-Employment

• 成果类型: Article
• 署名作者: Abraham, Katharine G.; Haltiwanger, John C.; Hou, Claire; Sandusky, Kristin; Spletzer, James R.
• 署名单位: University System of Maryland; University of Maryland College Park; National Bureau of Economic Research
• 刊物名称: JOURNAL OF LABOR ECONOMICS
• ISSN/ISSBN: 0734-306X
• DOI: 10.1086/712187
• 发表日期: 2021
• 页码: 825-860
• 关键词: household

摘要

Good information on self-employment is needed to inform the ongoing discussion of the rise of the gig economy and its implications for workers. Tax data show significant growth in self-employment not captured in the Annual Social and Economic Supplement to the Current Population Survey (CPS-ASEC). The growing gap reflects both self-employment in tax data missing from the CPS-ASEC and self-employment misreported as wage and salary work. We document consistent patterns in the discrepancies between the tax and survey data but are able to explain only a modest share of the growing disagreement between them.