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

IF 1.8 3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal Pub Date : 2022-11-22 DOI:10.1086/722139

A. Garin, Emilie Jackson, Dmitri K. Koustas

引用次数: 0

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.

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零工正在改变劳动力市场吗?税务数据的主要教训

本文利用美国国税局的税务记录记录记录了美国零工的范围和增长情况。我们讨论了使用税收数据来了解零工工作的优势，并解决了几个重要的方法考虑因素。我们发现，2018年约有12%的劳动力参与了基于合同的零工工作。除了基于平台的交通工作的出现——这通常是参与者的第二收入来源——依赖零工作为主要工作的劳动力的总体份额随着时间的推移保持相对稳定。我们记录了高收入和低收入个人所做工作的主要差异。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

National Tax Journal Multiple-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Articles published in the regular March, June and September issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). Most issues include an NTJ Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. The December issue is devoted to publishing papers presented at the NTA’s annual Spring Symposium; the articles in the December issue generally are not subject to peer review.