TY  - BOOK
AU  -  Isaac, Elliott
AU  - 2024
AU  - Friedberg, Leora
TI  - Same-Sex Marriage Recognition and Taxes: New Evidence about the Impact of Household Taxation
SN  - 0034-6535
PB  - The Review of Economics and Statistics
KW  -  Household Taxation
KW  -  Income Taxation
KW  -  Marriage Tax
KW  - Same-Sex Marriage
N2  - The U.S. income tax code encourages marriage for some and discourages marriage for others, but same-sex couples were only recently exposed to these incentives. We estimate marriage responses by exploiting variation in the recognition of same-sex marriages for tax purposes versus earlier papers leveraging smaller changes. Using the American Community Survey, which reports cohabitation and marriage, we estimate a significant though very small marriage elasticity, with further analysis suggesting a higher (though still small) elasticity for low-earning households and in response to federal taxes specifically. Our estimates imply that the 2018 tax reform will increase marriage among high-earning cohabiting couples
UR  - https://doi.org/10.1162/rest_a_01176
ER  -