Good data on the size and composition of the independent contractor workforce are elusive.
The authors carried out a series of focus groups to learn how independent contractors speak …

In the long-run at the macro level, the real pay of workers tends to follow labour productivity.
In recent years, however, there have been concerns that this relationship has broken down …

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 …

To study the role of tax professionals, we merge tax records of the entire population of sole
proprietorship taxpayers in Italy for seven fiscal years with the respective audit files from the …

The largest tax-based social welfare programs in the US limit their benefits to taxpayers with
labor market income. Eliminating these work requirements would better target transfers to …

I study the labor supply effects of the implementation of the California Earned Income Tax
Credit (CalEITC) in 2015, which broke with the structure of the federal EITC by providing …

Many US safety-net programs condition benefit eligibility on work. Eliminating work
requirements would better target benefits to the neediest families but attenuates prowork …

Abstract The Contingent Worker Supplement (CWS) to the Current Population Survey (CPS),
fielded six times between 1995 and 2017, was designed to measure jobs that were …

Research and policy analysis on labor market issues often relies on employment measures
that only capture employees of firms. Although prior studies have pointed to high and …