Same-Sex Married Tax Filers After Windsor and Obergefell.
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 w...
| Publicado en: | Demography (Springer Nature) Vol. 55; no. 4; pp. 1423 - 1447 |
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| Autores principales: | , , |
| Formato: | journal article |
| Publicado: |
Springer Nature
Aug2018
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| Materias: | |
| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=ssf&AN=130627317&site=ehost-live header: @attributes: shortDbName: ssf uiTerm: 130627317 longDbName: Social Sciences Full Text (H.W. Wilson) uiTag: AN controlInfo: bkinfo: jinfo: jid: 00703370 DEM jtl: Demography (Springer Nature) issn: 00703370 maglogo: N pubinfo: dt: Aug2018 vid: 55 iid: 4 pid: 237 pub: Springer Nature artinfo: ui: 130627317 10.1007/s13524-018-0684-5 ppf: 1423 ppct: 24 formats: fmt: @attributes: type: P size: 1.1MB tig: atl: Same-Sex Married Tax Filers After Windsor and Obergefell. aug: au: Fisher, Robin Gee, Geof Looney, Adam affil: Office of Tax Analysis, U.S. Department of the Treasury, Washington, DC, USA The Brookings Institution, Washington, DC, USA su: U.S. Census Bureau Couples Taxation Attitude (Psychology) Taxation of same-sex marriage United States v. Windsor Obergefell v. Hodges Joint income tax returns sug: subj: Couples Taxation Attitude (Psychology) U.S. Census Bureau Public Finance Activities Taxation of same-sex marriage United States v. Windsor Obergefell v. Hodges Joint income tax returns keyword: Same-sex marriage Tax law Same-sex marriage Tax law ab: 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. pubtype: Academic Journal doctype: journal article src: R language: English refInfo: copyright: @attributes: flag: N holdings: @attributes: islocal: N |
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