Same-Sex Married Tax Filers After Windsor and Obergefell
Robin Fisher (),
Geof Gee () and
Additional contact information
Robin Fisher: Office of Tax Analysis, U.S. Department of the Treasury
Geof Gee: Office of Tax Analysis, U.S. Department of the Treasury
Demography, 2018, vol. 55, issue 4, 1423-1446
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.
Keywords: Tax law; Same-sex marriage (search for similar items in EconPapers)
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1) Track citations by RSS feed
Downloads: (external link)
http://link.springer.com/10.1007/s13524-018-0684-5 Abstract (text/html)
Access to the full text of the articles in this series is restricted.
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:spr:demogr:v:55:y:2018:i:4:d:10.1007_s13524-018-0684-5
Ordering information: This journal article can be ordered from
Access Statistics for this article
Demography is currently edited by John D. Iceland, Stephen A. Matthews and Jenny Van Hook
More articles in Demography from Springer, Population Association of America (PAA)
Bibliographic data for series maintained by Sonal Shukla ().