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Who's on (the 1040) First? Determinants and Consequences of Spouses' Name Order on Joint Returns

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  • Emily Y. Lin
  • Joel Slemrod
  • Evelyn A. Smith
  • Alexander Yuskavage

Abstract

Married couples filing a joint return put the male name first 88.1% of the time in tax year 2020, down from 97.3% in 1996. The man’s name is more likely to go first the larger is the fraction of the couple’s allocable income that goes to him, and the older is the couple. Based on state averages, putting the man’s name first is strongly associated with conservative political attitudes, religiosity, and a survey-based measure of sexist attitudes. Risk-taking and tax noncompliance are both associated with the man’s name going first.

Suggested Citation

  • Emily Y. Lin & Joel Slemrod & Evelyn A. Smith & Alexander Yuskavage, 2023. "Who's on (the 1040) First? Determinants and Consequences of Spouses' Name Order on Joint Returns," NBER Working Papers 31404, National Bureau of Economic Research, Inc.
    • Handle: RePEc:nbr:nberwo:31404
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    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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