第三方报告对纳税遵从的影响: 来自零工工作者的证据

Journal of Public Economics · 2025 · [{"name": "Andrew Garin", "affiliation": ["University of Illinois Urbana-Champaign"]}, {"name": "Emilie Jackson", "affiliation": ["Michigan State University"]}, {"name": "Dmitri Koustas", "affiliation": ["University of Chicago"]}, {"name": "Alicia S. Miller", "affiliation": []}]

中文摘要

近年来平台零工工作的兴起意味着更多劳动者拥有自雇收入，这类收入不适用税款预扣，但通常受1099表格的信息申报覆盖。2017年，许多零工劳动者突然且出乎意料地停止收到与其工作活动相关的1099表格，这为研究第三方申报对零工劳动者税收遵从的影响提供了机会。我们首先利用两个州（这两个州所有劳动者仍继续收到1099表格）的边境县设计，识别收到1099信息申报表的外生变异。我们发现，是否收到1099表格对个人是否提交纳税申报表没有影响，但1099-K表格上每报告1美元，会使自报利润增加17美分。随后，我们利用州层面的申报数据，推算2017年和2018年全国线上平台劳动力的规模。我们估计，由于线上平台第三方申报做法的变化，有77万名零工劳动者未收到信息申报表，因此有5.6亿美元的利润未在所得税申报中报告。

Abstract

The rise of platform gig work in recent years has meant more workers have self-employment earnings, which are not subject to tax withholding but generally covered by information reporting on 1099 returns. In 2017, many gig workers suddenly and unexpectedly stopped receiving a 1099 for their work activity, providing an opportunity to study the impact of third-party reporting on tax compliance for gig workers. We first exploit exogenous variation in receiving a 1099 information return using a border-county design in two states where all workers continued to receive a 1099. We find no impact of receiving a 1099 on whether one files a tax return, but find that each dollar reported on a 1099-K increases self-reported profits by 17 cents. We then use the state-level filings to impute the size of the national online platform workforce in 2017 and 2018. We estimate that 770,000 gig workers did not receive information returns due to the change in third-party reporting practices by online platforms and that $560 million in profits went unreported on income tax filings as a result.