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Is Gig Work Changing the Labor Market? Key Lessons from Tax Data

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  • Andrew Garin
  • Emilie Jackson
  • Dmitri Koustas

Abstract

This paper documents the extent and growth of gig work in the United States using Internal Revenue Service tax records. We discuss advantages of using tax data to learn about gig work and address several important methodological considerations. We find that around 12 percent of the 2018 workforce participated in contract-based gig work. Apart from the emergence of platform-based transportation work — which typically is a secondary earnings source for participants — the overall share of the workforce relying on gig work as a primary job has remained relatively constant over time. We document key differences in the work done by high- and low-income individuals.

Suggested Citation

  • Andrew Garin & Emilie Jackson & Dmitri Koustas, 2022. "Is Gig Work Changing the Labor Market? Key Lessons from Tax Data," National Tax Journal, University of Chicago Press, vol. 75(4), pages 791-816.
    • Handle: RePEc:ucp:nattax:doi:10.1086/722139
    DOI: 10.1086/722139
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    Cited by:

    1. Anat Bracha & Mary A. Burke, 2023. "Informal Work and Official Employment Statistics: What’s Missing?," Working Papers 23-15, Federal Reserve Bank of Boston.
    2. Christopher Goetz & Henry Hyatt & Zachary Kroff & Kristin Sandusky & Martha Stinson, 2025. "Business Owners and the Self-Employed: Thirty-Three Million (And Counting!)," NBER Chapters, in: The Changing Nature of Work, National Bureau of Economic Research, Inc.
    3. Christopher J. O'Leary & Kenneth J. Kline & Thomas A. Stengle & Stephen A. Wandner, 2023. "Why Are Unemployment Insurance Claims So Low?," Upjohn Working Papers 23-383, W.E. Upjohn Institute for Employment Research.
    4. Rachel Marie Brooks Atkins & Quentin Brummet & Katie Johnson, 2025. "Understanding the Online Platform Based “Gig” Workforce in the US: Evidence from the Entrepreneurship in the Population Survey," NBER Chapters, in: The Changing Nature of Work, National Bureau of Economic Research, Inc.
    5. Christopher Goetz & Henry Hyatt & Zachary Kroff & Kristin Sandusky & Martha Stinson, 2025. "Business Owners and the Self-Employed: 33 Million (and Counting!)," Working Papers 25-60, Center for Economic Studies, U.S. Census Bureau.
    6. Christopher J. O’Leary & Kenneth J. Kline & Thomas A. Stengle & Stephen A. Wandner, 2024. "Why Are Unemployment Insurance Claims So Low?," Economic Development Quarterly, , vol. 38(3), pages 164-182, August.
    7. Andrew Garin & Emilie Jackson & Dmitri Koustas & Alicia Miller, 2025. "The Evolution of Platform Gig Work, 2012–2023," NBER Chapters, in: The Changing Nature of Work, National Bureau of Economic Research, Inc.

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