Independent Contracting, Self-Employment, and Gig Work
Evidence from California Tax Data
Bibliographic Data
| ID | 3301345 |
|---|---|
| Authors | Annette Bernhardt, Christopher Campos, Allen Prohofsky, Aparna Ramesh, Jesse Rothstein (0000-0001-6140-0858, Center For Policy Research) |
| Year | 2023 |
| Volume | 76 |
| Issue | 2 |
| Pages | 357-386 |
| Publication date | 2023-03-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Industrial and Labor Relations Review (JOURNAL) |
| Journal identifiers | ISSN: 0019-7939 • E-ISSN: 2162-271X |
| Publisher | SAGE Publications Inc (PUBLISHER) |
| DOI | 10.1177/00197939221130322 |
| OpenAlex | W4307713870, W4319596055 |
| ISBN | 9793923115944 |
| Language | EN |
| Citations received | 3 |
| References cited | 10 |
The authors use de-identified data from California personal income tax returns to measure the frequency and nature of independent contracting and self-employment in California. They identify this work by the presence of a Schedule C on the tax return and/or the receipt of a Form 1099 information return. The authors estimate that 14.4% of California workers aged 18 to 64 in tax year 2016 had some independent contracting or self-employment income and approximately half of this subgroup also had earnings from traditional W-2 jobs during the year. Only a small share (1.4%) of workers had earnings from online labor platforms (often called gig work). Workers with low earnings were significantly more likely to earn independent contracting or self-employment income and to rely primarily or exclusively on that income. The article explores the characteristics of workers engaging in independent contracting and self-employment and their distribution across family type, geography, and industry
Business · Demographic economics · Earnings · Economics · Entrepreneurship · Labour economics · Receipt · Self-employment · Work (physics) · Accounting · Corporate Taxation and Avoidance · Digital Economy and Work Transformation · Employment and Welfare Studies · Engineering · Finance · Gender, Labor, and Family Dynamics · Mechanical Engineering · Sharing Economy and Platforms · Taxation and Compliance Studies
| Citations per year | 2 |
|---|---|
| Citation span | 2024 - 2026 (3) |
| Highly cited | No |