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Studying Individuals in Same-Sex Couples using Longitudinal Administrative Data from Canadian Tax Records: Opportunities and Challenges

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  • Yang, Chih-lan Winnie
  • Denier, Nicole
  • St-Denis, Xavier
  • Waite, Sean

Abstract

Studies on sexual minorities’ social, demographic, and economic outcomes using survey data have long been hampered by data shortfalls, with most survey data limited by sample size or absence of direct questions on sexual orientation. Despite its increasing availability, administrative data has not been systematically utilized to fill the gaps. This article discusses the strengths and limitations of a novel administrative dataset for research on individuals in same-sex couples. Using the Longitudinal Administrative Databank (LAD), consisting of 20% of Canadian tax filers, we recommend strategies of adjusting for potential biases in key measures; comparing LAD estimates to Canadian Census; and introduce the measure of inferred sexual orientation given the lack of direct measure of sexual orientation in tax data. Administrative tax data has major strengths, including a large sample size, high quality income data of individuals and linked family members, and longitudinal design. However, we spotlight three issues related to the identification of same-sex couples: underreporting, misclassification, and measurement errors. We show that some biases are reduced after implementing adjustment strategies. In recent years, the estimated share of same-sex couples is close to that in the 2016 Canadian Census. We also demonstrate the usefulness of a new measure “inferred sexual orientation” by estimating sexual orientation earnings gaps. This article contributes to research on global sexual minority data landscapes and methodologies of identifying and measuring sexual minority populations in longitudinal administrative tax data.

Suggested Citation

  • Yang, Chih-lan Winnie & Denier, Nicole & St-Denis, Xavier & Waite, Sean, 2024. "Studying Individuals in Same-Sex Couples using Longitudinal Administrative Data from Canadian Tax Records: Opportunities and Challenges," SocArXiv j9skr, Center for Open Science.
    • Handle: RePEc:osf:socarx:j9skr
    DOI: 10.31219/osf.io/j9skr
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    References listed on IDEAS

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    1. Rebecca DiBennardo & Gary Gates, 2014. "Research Note: US Census Same-Sex Couple Data: Adjustments to Reduce Measurement Error and Empirical Implications," Population Research and Policy Review, Springer;Southern Demographic Association (SDA), vol. 33(4), pages 603-614, August.
    2. Cevat G. Aksoy & Christopher S. Carpenter & Jeff Frank, 2018. "Sexual Orientation and Earnings: New Evidence from the United Kingdom," ILR Review, Cornell University, ILR School, vol. 71(1), pages 242-272, January.
    3. Rachel Margolis & Youjin Choi & Feng Hou & Michael Haan, 2019. "Capturing trends in Canadian divorce in an era without vital statistics," Demographic Research, Max Planck Institute for Demographic Research, Rostock, Germany, vol. 41(52), pages 1453-1478.
    4. James Alm & J. Sebastian Leguizamon & Susane Leguizamon, 2014. "Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 33(2), pages 263-289, March.
    5. Robert Andersen & Tina Fetner, 2008. "Economic Inequality and Intolerance: Attitudes toward Homosexuality in 35 Democracies," American Journal of Political Science, John Wiley & Sons, vol. 52(4), pages 942-958, October.
    6. Alison Preston & Elisa Birch & Andrew R. Timming, 2019. "Sexual orientation and wage discrimination: evidence from Australia," International Journal of Manpower, Emerald Group Publishing Limited, vol. 41(6), pages 629-648, July.
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