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Same-Sex Married Tax Filers After Windsor and Obergefell

Author

Listed:
  • Robin Fisher

    (Office of Tax Analysis, U.S. Department of the Treasury)

  • Geof Gee

    (Office of Tax Analysis, U.S. Department of the Treasury)

  • Adam Looney

    (The Brookings Institution)

Abstract

This article provides new estimates of the number and characteristics of same-sex married couples after U.S. Supreme Court rulings in 2013 and 2015 established rights to same-sex marriage. The U.S. Department of the Treasury and the Internal Revenue Service subsequently ruled that same-sex spouses would be treated as married for federal tax purposes. Because almost all married taxpayers file joint tax returns, administrative tax records provide new information on the demographic characteristics of married same-sex couples. This study provides estimates of the population of same-sex tax filers drawn from returns filed in 2013, 2014, and 2015, using methods developed by the U.S. Census Bureau to address measurement error in gender classification. We estimate that approximately 0.48 % of all joint filers in 2015 were same-sex couples, or approximately 250,450 couples.

Suggested Citation

  • Robin Fisher & Geof Gee & Adam Looney, 2018. "Same-Sex Married Tax Filers After Windsor and Obergefell," Demography, Springer;Population Association of America (PAA), vol. 55(4), pages 1423-1446, August.
    • Handle: RePEc:spr:demogr:v:55:y:2018:i:4:d:10.1007_s13524-018-0684-5
    DOI: 10.1007/s13524-018-0684-5
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    References listed on IDEAS

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    1. Dan Black & Gary Gates & Seth Sanders & Lowell Taylor, 2000. "Demographics of the gay and lesbian population in the United States: Evidence from available systematic data sources," Demography, Springer;Population Association of America (PAA), vol. 37(2), pages 139-154, May.
    2. Dan A. Black & Seth G. Sanders & Lowell J. Taylor, 2007. "The Economics of Lesbian and Gay Families," Journal of Economic Perspectives, American Economic Association, vol. 21(2), pages 53-70, Spring.
    3. David H. Autor & David Dorn, 2013. "The Growth of Low-Skill Service Jobs and the Polarization of the US Labor Market," American Economic Review, American Economic Association, vol. 103(5), pages 1553-1597, August.
    4. Christopher Carpenter & Gary Gates, 2008. "Gay and lesbian partnership: Evidence from California," Demography, Springer;Population Association of America (PAA), vol. 45(3), pages 573-590, August.
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    Cited by:

    1. Brodeur, Abel & Haddad, Joanne, 2021. "Institutions, attitudes and LGBT: Evidence from the gold rush," Journal of Economic Behavior & Organization, Elsevier, vol. 187(C), pages 92-110.
    2. Carpenter, Christopher S. & Gonzales, Gilbert & McKay, Tara & Sansone, Dario, 2020. "Effects of the Affordable Care Act Dependent Coverage Mandate on Health Insurance Coverage for Individuals in Same-Sex Couples," IZA Discussion Papers 13119, Institute of Labor Economics (IZA).
    3. Sansone, Dario, 2019. "Pink work: Same-sex marriage, employment and discrimination," Journal of Public Economics, Elsevier, vol. 180(C).
    4. Delhommer, Scott M. & Hamermesh, Daniel S., 2020. "Same-Sex Couples and the Marital Surplus: The Importance of the Legal Environment," IZA Discussion Papers 13061, Institute of Labor Economics (IZA).

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    Keywords

    Tax law; Same-sex marriage;

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