Study on impact of changes to information reporting on gig workers' behavior uncovers unreported income

Because of the recent rise of platform gig work, more U.S. workers are being compensated through self-employment. Their earnings are not subject to tax withholding but are generally covered by information reporting on Forms 1099. In a new study, researchers explored what happened when the reporting threshold for many gig workers suddenly rose from $600 to $20,000.

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