Journal of Public Economics · 2026 · Andrew Garin、Emilie Jackson、Dmitri Koustas、Alicia S. Miller
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，这类收入不适用税收预扣，但通常被1099申报表的信息申报所覆盖。2017年，许多零工从业者突然且意外地不再收到与其工作活动相关的1099表，这为研究第三方申报对零工从业者税收遵从的影响提供了机会。我们首先利用围绕马萨诸塞州的边界县设计来发掘收到1099信息申报表的外生变异，在该州所有劳动者都继续收到1099表。我们发现收到1099表对是否提交纳税申报没有影响，但发现1099-K表上每申报1美元，自报利润便增加17美分。随后我们利用州级申报数据来推算2017年和2018年全国在线平台劳动力的规模。我们估计，由于在线平台第三方申报实践的变化，有77万名零工从业者未收到信息申报表，因此有5.6亿美元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 are 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 around the state of Massachusetts 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.