Score contribution per author:
α: calibrated so average coauthorship-adjusted count equals average raw count
We show that increases in the share of workers reporting self-employment to the IRS are not associated with changes in firm-reported payments to "gig" and other contract workers after 2005 but are driven primarily by self-reported earnings of individuals in the EITC phase-in range. We examine a regression discontinuity design that generates exogenous variation in tax rates at the end of the year after labor supply decisions are already sunk and find tax code incentives increase self-employment reporting conditional on actual labor supply. We show that reporting effects have grown over time as knowledge of the tax code spreads.