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

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  • Andrew Garin
  • Emilie Jackson
  • Dmitri Koustas

Abstract

We show that increases in the share of workers reporting self-employment to the IRS are not associated with changes in firm-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.

Suggested Citation

  • Andrew Garin & Emilie Jackson & Dmitri Koustas, 2025. "New Gig Work or Changes in Reporting? Understanding Self-Employment Trends in Tax Data," American Economic Journal: Applied Economics, American Economic Association, vol. 17(3), pages 236-270, July.
    • Handle: RePEc:aea:aejapp:v:17:y:2025:i:3:p:236-70
    DOI: 10.1257/app.20220483
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    More about this item

    JEL classification:

    • C83 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Survey Methods; Sampling Methods
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply
    • J23 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Demand

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