Dmitri Koustas

YES on the phase-in.

Independent contracting reported by firms (instead of taxpayers like Schedule C/SE) is not subject to these reporting incentives. We see less growth in the 2000s and early 2010s, before an explosion on growth. Now there is something special about 2013...

Private sector solving problems the government has been unable to solve for decades

Google gives lyrical credit of Auld Lang Syne to Rod Stewart. Apropos of 2024, the year of artificial intelligence!

Later today Carl McPherson will be presenting new work with me, Ithai Lurie and Bob Kaestner on the ACA's effect on job lock and mortality in "Medicaid Matters", 3:45-5:15. Also in this session, you don't want to miss @HarrisPolicy PhD and job market candidate Angela Wyse (con't)

On Saturday 8:30-10:00 @JacksonEmilieA will present on the implications of the 1099-K gap for measurement and tax compliance in gig work. Closing the gap remains part of tax policy discussion, and our work helps clear up misconceptions and provides new revenue implications:

Today (Thursday) I will be presenting my work with @andy_garin @JacksonEmilieA and Alicia Miller on the impacts of COVID policy on gig work in an exciting session on Unemployment Dynamics, 10:15-11:45AM:

Denver omelet in Denver! Excited for the @NatlTax #2023NTA meetings this week. Short 🧵on some of my work with great coauthors and colleagues in this week's sessions:

The bottom line is the gig economy did not increase dramatically in recent years outside of a small number of platforms (mainly rideshare/delivery) that people engage with mostly on a part-time basis.

We find that outside of a small number of platforms, gig work declined dramatically between 2019-2021:

The largest increase in gig work over the last decade has come from new online platforms, mainly rideshare and delivery, where most earn <$20k. This work exploded during COVID. But what about gig work more broadly than just these new platforms?

While we find evidence of misclassification under this definition, we only see small increases over the last 2 decades, from around 1.2 to 1.5% of the workforce. The rate in 2018 was similar to the rate in 2007, prior to the rise in new online platforms.

Here is detail on the propensity to do platform gig work (e.g. rideshare, delivery) by income. Note that platform work is more common at lower incomes and even more likely to be a secondary source of earnings.