Growth in Supply and Demand for Contingent Work: Evidence from Tax Returns (with David Card, Lawrence Katz, and Dmitri Koustas)

Abstract:

Contingent work has grown rapidly in the U.S. in recent years, but the sources of this growth remain largely unknown. We use longitudinally linked tax data combining individual returns (1040s) and firm-issued information returns on both non-employment labor earnings (1099s) and employment earnings (W-2s) to study how individuals and households transition into and out of alternative work. We document pathways leading both individuals and firms into alternative work arrangements and examine whether tax policy may have contributed to these changes.

Last updated on 11/01/2017