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

Emily Y. Lin, Joel Slemrod, Evelyn A. Smith and Alexander Yuskavage

No 31404, NBER Working Papers from National Bureau of Economic Research, Inc

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.

JEL-codes: H20 (search for similar items in EconPapers)
Date: 2023-06
New Economics Papers: this item is included in nep-pbe and nep-pub
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