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The Labor Supply and Tax Revenue Consequences of Federal Same-Sex Marriage Legalization

Adam Stevenson

MPRA Paper from University Library of Munich, Germany

Abstract: The issue of same-sex marriage legalization is increasingly part of the national political dialogue. This legalization would have a number of economic impacts, one of the most direct being a change in income tax payments, through the so-called marriage penalty. I estimate the effects of same-sex marriage legalization on federal income tax revenue. These estimates rely critically on the responsiveness of labor supply and marital choice to changes in the tax code. I present new evidence on both topics using changes in taxation generated from the 2003 Jobs and Growth Tax Relief Reconciliation Act. In addition, I propose a novel measure of the marriage penalty that incorporates the fact that agents will respond optimally to changes in marginal tax rates within the household.

Keywords: labor supply; marriage penalty; sexual orientation; DOMA (search for similar items in EconPapers)
JEL-codes: D10 H24 J12 J22 (search for similar items in EconPapers)
Date: 2012-02-08
New Economics Papers: this item is included in nep-dem, nep-pbe and nep-pub
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Journal Article: The Labor Supply and Tax Revenue Consequences of Federal Same-Sex Marriage Legalization (2012) Downloads
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