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Same-Sex Marriage Recognition and Taxes: New Evidence about the Impact of Household Taxation

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  • Leora Friedberg

    (University of Virginia)

  • Elliott Isaac

    (Tulane University)

Abstract

The U.S. income tax code encourages marriage for some and discourages marriage for others, but same-sex couples were only recently exposed to these incentives. We estimate marriage responses by exploiting variation in the recognition of same-sex marriages for tax purposes versus earlier papers leveraging smaller changes. Using the American Community Survey, which reports cohabitation and marriage, we estimate a significant though very small marriage elasticity, with further analysis suggesting a higher (though still small) elasticity for low-earning households and in response to federal taxes specifically. Our estimates imply that the 2018 tax reform will increase marriage among high-earning cohabiting couples.

Suggested Citation

  • Leora Friedberg & Elliott Isaac, 2024. "Same-Sex Marriage Recognition and Taxes: New Evidence about the Impact of Household Taxation," The Review of Economics and Statistics, MIT Press, vol. 106(1), pages 85-101, January.
    • Handle: RePEc:tpr:restat:v:106:y:2024:i:1:p:85-101
    DOI: 10.1162/rest_a_01176
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