Abstract
Incorrect numbers were included in Table 2 of the above article and in the surrounding text. A corrected version of the table is produced below.
Just prior to Table 2, the article contains a sentence that reads:
Of California e-filers, 15.5% file Schedule C forms, while a partially overlapping 5.0% receive 1099-MISC or 1099-Ks indicating IC earnings.
This sentence should instead read:
Of California e-filers, 15.5% file Schedule C forms, while a partially overlapping 6.3% receive 1099-MISC or 1099-Ks that may indicate IC earnings.
The authors regret the error.
