Garin, Andrew; Jackson, Emilie; Koustas, Dmitri; … - National Bureau of Economic Research - 2023
a measurement framework to account for high reporting thresholds on some information returns using returns from states … number of workers receiving information returns not subject to the 1099-K gap increased dramatically during the pandemic …, with least 5 million individuals receiving information returns from platform gig work by 2021, nearly all from …