其他| 1. | Internal Revenue Service(2019)。Publication 5369 - Gig economy and your taxes: things to know，https://www.irs.gov/pub/irs-pdf/p5369.pdf。   |
| 2. | Internal Revenue Service(2021)。Taxpayers must report gig economy income on their tax return，https://www.irs.gov/newsroom/taxpayers-must-report-gig-economyincome-on-their-tax-retum。 |
| 3. | Internal Revenue Service(2021)。Tips for taxpayers who work in the gig economy，https://www.irs.gov/newsroom/tips-for-taxpayers-who-work-in-the-gig-economy。 |
| 4. | Congressional Research Service(2021)。Tax Treatment of Gig Economy Workers，https://crsreports.congress.gov/product/pdf/IF/IF11896。 |
| 5. | United States Government Accountability Office(2020)。Taxpayer Compliance - More Income Reporting Needed for Taxpayers Working through Online Platforms，https://www.gao.gov/assets/gao-20-366.pdf，(GAO-20-366)。 |