Journal of Public Economics · 2025 · 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获得了自雇收入。这类收入无需预扣税款，但通常纳入1099表的信息申报范围。2017年，许多零工劳动者突然且出乎意料地不再收到其工作活动对应的1099表，这为研究第三方信息申报对零工劳动者税收遵从的影响提供了契机。我们首先采用边界县设计，利用两个州（该两州所有劳动者仍继续收到1099表）中是否收到1099信息申报表的外生变异。我们发现，收到1099表对个人是否提交纳税申报表没有影响，但1099-K表上每申报1美元，会使自行申报的利润增加17美分。随后，我们利用州层面的申报数据估算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信息申报做法的变化，有77万名零工劳动者未收到信息申报表，并因此有5.6亿美元利润未在所得税申报中被申报。
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.