New Gig Work or Changes in Reporting? Understanding Self-Employment Trends in Tax Data
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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 IRS tax returns, we show that trends in firm-reported payments to gig and other contract workers do not
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美国国家经济研究局创建时间：
2024-04-01
