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

Andrew Garin, Emilie Jackson and Dmitri Koustas

National Tax Journal, 2022, vol. 75, issue 4, 791 - 816

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.

Date: 2022
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