Office of Tax Analysis, U.S. Department of the Treasury, Washington, DC, USA.
The Brookings Institution, Washington, DC, USA.
Demography. 2018 Aug;55(4):1423-1446. doi: 10.1007/s13524-018-0684-5.
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.
这篇文章提供了新的估计，即在 2013 年美国最高法院裁决以及随后的 2015 年确立同性婚姻权利之后，同性已婚夫妇的数量和特征。美国财政部和国内税务局随后裁定，同性配偶在联邦税收方面将被视为已婚。由于几乎所有已婚纳税人都会提交联合纳税申报表，行政税务记录为已婚同性夫妇的人口特征提供了新信息。本研究使用美国人口普查局开发的方法来解决性别分类中的测量误差，根据 2013 年、2014 年和 2015 年提交的申报表，对同性纳税申报人的人口进行了估计。我们估计，2015 年约有 0.48%的联合申报人是同性夫妇，约有 250450 对夫妇。
