New gig work or changes in reporting?: Understanding self-employment trends in tax data

Organisation for Economic Co-operation and Development2026-04-11 收录

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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 Internal Revenue Service (IRS) tax returns, we show that trends in firm-reported payments to “gig” and other contract workers do not explain the rise in...