New Gig Work or Changes in Reporting? Understanding Self-Employment Trends in Tax DataIndian Rupee

• 成果类型: Article
• 署名作者: Garin, Andrew; Jackson, Emilie; Koustas, Dmitri
• 署名单位: Carnegie Mellon University; National Bureau of Economic Research; Michigan State University; University of Chicago
• 刊物名称: AMERICAN ECONOMIC JOURNAL-APPLIED ECONOMICS
• ISSN/ISSBN: 1945-7782
• DOI: 10.1257/app.20220483
• 发表日期: 2025
• 页码: 236-270
• 关键词: arrangements; EITC

摘要

We show that increases in the share of workers reporting self-employment to the IRS are not associated with changes infirm-reported payments to gig and other contract workers after 2005 but are driven primarily by self-reported earnings of individuals in the EITC phase-in range. We examine a regression discontinuity design that generates exogenous variation in tax rates at the end of the year after labor supply decisions are already sunk and find tax code incentives increase self-employment reporting conditional on actual labor supply. We show that reporting effects have grown over time as knowledge of the tax code spreads. (JEL C83, H24, H31, J22, J23)