Skip to main content

Main menu

  • Home
  • Content
    • Current
    • Ahead of print
    • Archive
    • Supplementary Material
  • Info for
    • Authors
    • Subscribers
    • Institutions
    • Advertisers
  • About Us
    • About Us
    • Editorial Board
  • Connect
    • Feedback
    • Help
    • Request JHR at your library
  • Alerts
  • Call for Editor
  • Free Issue
  • Special Issue
  • Other Publications
    • UWP

User menu

  • Register
  • Subscribe
  • My alerts
  • Log in
  • My Cart

Search

  • Advanced search
Journal of Human Resources
  • Other Publications
    • UWP
  • Register
  • Subscribe
  • My alerts
  • Log in
  • My Cart
Journal of Human Resources

Advanced Search

  • Home
  • Content
    • Current
    • Ahead of print
    • Archive
    • Supplementary Material
  • Info for
    • Authors
    • Subscribers
    • Institutions
    • Advertisers
  • About Us
    • About Us
    • Editorial Board
  • Connect
    • Feedback
    • Help
    • Request JHR at your library
  • Alerts
  • Call for Editor
  • Free Issue
  • Special Issue
  • Follow uwp on Twitter
  • Follow JHR on Bluesky
Research ArticleArticles
Open Access

Suddenly Married: Joint Taxation and the Labor Supply of Same-Sex Married Couples After U.S. v. Windsor

Elliott Isaac
Published online before print September 06, 2023, 1220-11396R2; DOI: https://doi.org/10.3368/jhr.1220-11396R2
Elliott Isaac
1Elliott Isaac is an assistant professor of economics at Tulane University and a research affiliate at IZA ().
  • Find this author on Google Scholar
  • Find this author on PubMed
  • Search for this author on this site
  • For correspondence: eisaac{at}tulane.edu
  • Article
  • Figures & Data
  • Supplemental
  • Info & Metrics
  • References
  • PDF
Loading

References

    1. Alm, James,
    2. J. Sebastian Leguizamon, and
    3. Susane Leguizamon
    . 2014. “Revisiting the Income Tax Effects of Legalizing Same-Sex Marriages: Legalizing Same-Sex Marriages.” Journal of Policy Analysis and Management 33 (2): 263–89. https://doi.org/10.1002/pam.21740.
    OpenUrl
    1. Alm, James, and
    2. Leslie A. Whittington
    . 1995. “Income Taxes and the Marriage Decision.” Applied Economics 27 (1): 25–31. https://doi.org/10.1080/00036849500000004.
    OpenUrl
    1. Alm, James, and
    2. Leslie A. Whittington
    . 1999. “For Love or Money? The Impact of Income Taxes on Marriage.” Economica 66 (263): 297–316. https://doi.org/10.1111/1468-0335.00172.
    OpenUrlCrossRef
    1. Antecol, Heather, and
    2. Michael D. Steinberger
    . 2013. “Labor Supply Differences Between Married Heterosexual Women and Partnered Lesbians.” Economic Inquiry 51 (1): 783–805. https://doi.org/10.1111/j.1465-7295.2010.00363.x.
    OpenUrl
    1. Badgett,
    2. M. V. Lee
    . 1995. “The Wage Effects of Sexual Orientation Discrimination.” Industrial and Labor Relations Review 48 (4): 726–39. https://doi.org/10.2307/2524353.
    OpenUrlCrossRef
    1. Baldwin, Alex,
    2. Michael Allgrunn, and
    3. Raymond Ring
    . 2011. “Does the Male-Female Partition Still Apply to Household Labor Supply?” International Journal of Applied Economics 8 (1): 46–54.
    OpenUrl
    1. Bastian, Jacob.
    2017. “Unintended Consequences? More Marriage, More Children, and the EITC.” Working Paper.
    1. Bastian, Jacob.
    2020. “The Rise of Working Mothers and the 1975 Earned Income Tax Credit.” American Economic Journal: Economic Policy 12 (3): 44–75. https://doi.org/10.1257/pol.20180039.
    OpenUrl
    1. Baum-Snow, Nathaniel, and
    2. Derek Neal
    . 2009. “Mismeasurement of Usual Hours Worked in the Census and ACS.” Economics Letters 102 (1): 39–41. https://doi.org/10.1016/j.econlet.2008.11.005.
    OpenUrl
    1. Bick, Alexander, and
    2. Nicola Fuchs-Schündeln
    . 2017. “Quantifying the Disincentive Effects of Joint Taxation on Married Women’s Labor Supply.” American Economic Review 107 (5): 100–104. https://doi.org/10.1257/aer.p20171063.
    OpenUrl
    1. Black, Dan,
    2. Gary Gates,
    3. Seth Sanders, and
    4. Lowell Taylor
    . 2007. “The Measurement of Same-Sex Unmarried Partner Couples in the 2000 U.S. Census.” California Center for Population Research On-Line Working Paper Series CCPR-023-07.
    1. Blau, Francine D., and
    2. Lawrence M. Kahn
    . 2007. “Changes in the Labor Supply Behavior of Married Women: 1980–2000.” Journal of Labor Economics 25 (3): 393–438.
    OpenUrlCrossRefWeb of Science
    1. Borella, Margherita,
    2. Mariacristina De Nardi, and
    3. Fang Yang
    . Forthcoming. “Are Marriage-Related Taxes and Social Security Benefits Holding Back Female Labor Supply?” Review of Economic Studies.
    1. Buchmueller, Thomas, and
    2. Christopher S. Carpenter
    . 2010. “Disparities in Health Insurance Coverage, Access, and Outcomes for Individuals in Same-Sex Versus Different-Sex Relationships, 2000-2007.” American Journal of Public Health 100 (3): 489–95. https://doi.org/10.2105/AJPH.2009.160804.
    OpenUrlCrossRefPubMedWeb of Science
    1. Carpenter, Christopher S.
    2007. “Revisiting the Income Penalty for Behaviorally Gay Men: Evidence from NHANES III.” Labour Economics 14 (1): 25–34. https://doi.org/10.1016/j.labeco.2005.06.001.
    OpenUrl
    1. Carpenter, Christopher S.,
    2. Samuel T. Eppink,
    3. Gilbert Gonzales, and
    4. Tara McKay
    . 2021. “Effects of Access to Legal Same-Sex Marriage on Marriage and Health: Evidence from BRFSS.” Journal of Policy Analysis and Management 40 (2): 376–411. https://doi.org/10.3386/w24651.
    OpenUrl
    1. Chetty, Raj.
    2009. “Sufficient Statistics for Welfare Analysis: A Bridge Between Structural and Reduced-Form Methods.” Annual Review of Economics 1 (1): 451–88. https://doi.org/10.1146/annurev.economics.050708.142910.
    OpenUrlCrossRefWeb of Science
    1. Chetty, Raj.
    2012. “Bounds on Elasticities with Optimization Frictions: A Synthesis of Micro and Macro Evidence on Labor Supply.” Econometrica 80 (3): 969–1018. https://doi.org/10.3982/ECTA9043.
    OpenUrlCrossRefWeb of Science
    1. Crossley, Thomas F., and
    2. Sung-Hee Jeon
    . 2007. “Joint Taxation and the Labour Supply of Married Women: Evidence from the Canadian Tax Reform of 1988.” Fiscal Studies 28 (3): 343–65. https://doi.org/10.1111/j.1475-5890.2007.00059.x.
    OpenUrl
    1. Dahl, Gordon B., and
    2. Lance Lochner
    . 2012. “The Impact of Family Income on Child Achievement: Evidence from the Earned Income Tax Credit.” American Economic Review 102 (5): 1927–56. https://doi.org/10.1257/aer.102.5.1927.
    OpenUrlCrossRef
    1. DeSilver, Drew.
    2013. “How Many Same-Sex Marriages in the U.S.? At Least 71,165, Probably More.” Pew Research Center (blog). 2013. http://www.pewresearch.org/fact-tank/2013/06/26/how-many-same-sex-marriages-in-the-u-s-at-least-71165-probably-more/.
    1. Eissa, Nada, and
    2. Hilary Williamson Hoynes
    . 2003. “Good News for Low-Income Families? Tax-Transfer Schemes, and Marriage.” CESifo Venic Summer Institute 2003; Workshop on Taxation and the Family.
    1. Eissa, Nada, and
    2. Hilary Williamson Hoynes
    . 2004. “Taxes and the Labor Market Participation of Married Couples: The Earned Income Tax Credit.” Journal of Public Economics 88 (9–10): 1931–58.
    OpenUrlCrossRefWeb of Science
    1. Eissa, Nada, and
    2. Jeffrey B. Liebman
    . 1996. “Labor Supply Response to the Earned Income Tax Credit.” Quarterly Journal of Economics 111 (2): 605–37.
    OpenUrlCrossRefWeb of Science
    1. Ellwood, David T.
    2000. “The Impact of the Earned Income Tax Credit and Social Policy Reforms on Work, Marriage, and Living Arrangements.” National Tax Journal 53 (4): 1063–1106. https://doi.org/10.17310/ntj.2000.4S1.03.
    OpenUrlCrossRefWeb of Science
    1. Feenberg, Daniel Richard, and
    2. Elisabeth Coutts
    . 1993. “An Introduction to the TAXSIM Model.” Journal of Policy Analysis and Management 12 (1): 189. https://doi.org/10.2307/3325474.
    OpenUrlCrossRefWeb of Science
    1. Feldstein, Martin.
    1999. “Tax Avoidance and the Deadweight Loss of the Income Tax.” Review of Economics and Statistics 81 (4): 674–80.
    OpenUrlCrossRefWeb of Science
    1. Fetter, Daniel K., and
    2. Lee M. Lockwood
    . 2018. “Government Old-Age Support and Labor Supply: Evidence from the Old Age Assistance Program.” American Economic Review 108 (8): 2174–2211. https://doi.org/10.1257/aer.20160921.
    OpenUrl
    1. Fisher, Robin,
    2. Geof Gee, and
    3. Adam Looney
    . 2016. “Joint Filing by Same-Sex Couples after Windsor: Characteristics of Married Tax Filers in 2013 and 2014.” Office of Tax Analysis Working Paper 108.
    1. Fisher, Robin,
    2. Geof Gee, and
    3. Adam Looney
    . 2018. “Same-Sex Married Tax Filers After Windsor and Obergefell.” Demography 55 (4): 1423–46. https://doi.org/10.1007/s13524-018-0684-5.
    OpenUrl
    1. Friedberg, Leora, and
    2. Elliott Isaac
    . Forthcoming. “Same-Sex Marriage Recognition and Taxes: New Evidence About the Impact of Household Taxation.” Review of Economics and Statistics.
    1. Gao, Huasheng, and
    2. Wei Zhang
    . 2017. “Employment Nondiscrimination Acts and Corporate Innovation.” Management Science 63 (9): 2982–99. https://doi.org/10.1287/mnsc.2016.2457.
    OpenUrl
    1. Gates, Gary J., and
    2. Michael D. Steinberger
    . 2009. “Same-Sex Unmarried Partner Couples in the American Community Survey: The Role of Misreporting, Miscoding and Misallocation.” Working Paper.
    1. Gonzales, Gilbert, and
    2. Lynn A. Blewett
    . 2014. “National and State-Specific Health Insurance Disparities for Adults in Same-Sex Relationships.” American Journal of Public Health 104 (2): e95–104. https://doi.org/10.2105/AJPH.2013.301577.
    OpenUrlCrossRefPubMed
    1. Gruber, Jonathan, and
    2. Emmanuel Saez
    . 2002. “The Elasticity of Taxable Income: Evidence and Implications.” Journal of Public Economics 84 (1): 1–32.
    OpenUrlCrossRefWeb of Science
    1. Hansen, Mary Eschelbach,
    2. Michael E. Martell, and
    3. Leanne Roncolato
    . 2019. “A Labor of Love: The Impact of Same-Sex Marriage on Labor Supply.” Review of Economics of the Household 18: 265–83.
    OpenUrl
    1. Heim, Bradley T.
    2007. “The Incredible Shrinking Elasticities: Married Female Labor Supply, 1978–2002.” Journal of Human Resources 42 (4): 881–918. https://doi.org/10.3368/jhr.XLII.4.881.
    OpenUrlAbstract/FREE Full Text
    1. Immervoll, Herwig,
    2. Henrik Jacobsen Kleven,
    3. Claus Thustrup Kreiner, and
    4. Emmanuel Saez
    . 2007. “Welfare Reform in European Countries: A Microsimulation Analysis.” The Economic Journal 117 (516): 1–44.
    OpenUrl
    1. Isaac, Elliott.
    2020. “Marriage, Divorce, and Social Safety Net Policy.” Southern Economic Journal 86 (4): 1576–1612.
    OpenUrl
    1. Kalíšková, Klára.
    2014. “Labor Supply Consequences of Family Taxation: Evidence from the Czech Republic.” Labour Economics 30 (October): 234–44.
    OpenUrl
    1. Keane, Michael P.
    2011. “Labor Supply and Taxes: A Survey.” Journal of Economic Literature 49 (4): 961–1075. https://doi.org/10.1257/jel.49.4.961.
    OpenUrlCrossRef
    1. Kleven, Henrik Jacobsen.
    2021. “Sufficient Statistics Revisited.” Annual Review of Economics 13: 515–38.
    OpenUrl
    1. Kleven, Henrik Jacobsen,
    2. Claus Thustrup Kreiner, and
    3. Emmanuel Saez
    . 2009. “The Optimal Income Taxation of Couples.” Econometrica 77 (2): 537–60.
    OpenUrlCrossRefWeb of Science
    1. Komogorov, Andrey N.
    1933. “Sulla Determinazione Empirica Di Una Legge Di Distribuzione.” Giornale Dell’ Istituto Italiano Degli Attuari 4: 83–91.
    OpenUrl
    1. Kreider, Rose M., and
    2. Daphne A. Lofquist
    . 2015. “Matching Survey Data with Administrative Records to Evaluate Reports of Same-Sex Married Couple Households.” SEHSD Working Paper No. 2014-36.
    1. LaLumia, Sara.
    2008. “The Effects of Joint Taxation of Married Couples on Labor Supply and Non-Wage Income.” Journal of Public Economics 92 (7): 1698–1719.
    OpenUrlCrossRefWeb of Science
    1. Light, Audrey, and
    2. Yoshiaki Omori
    . 2008. “Economic Incentives and Family Formation.” Working Paper. https://doi.org/10.2139/ssrn.1399087.
    1. Lofquist, Daphne A.
    2015. “Using Names to Improve Measurement of Same-Sex Married Couples in the American Community Survey.” Washington, DC: US Census Bureau.
    1. Martinez, Isabel,
    2. Emmanuel Saez, and
    3. Michael Siegenthaler
    . 2021. “Intertemporal Labor Supply Substitution? Evidence from the Swiss Income Tax Holidays.” American Economic Review 111 (2): 506–46. https://doi.org/10.3386/w24634.
    OpenUrl
    1. McClelland, Robert,
    2. Shannon Mok, and
    3. Kevin Pierce
    . 2014. “Labor Force Participation Elasticities of Women and Secondary Earners within Married Couples.” Congressional Budget Office Working Paper 2014-06.
    1. Michelmore, Katherine.
    2018. “The Earned Income Tax Credit and Union Formation: The Impact of Expected Spouse Earnings.” Review of Economics of the Household 16 (2): 377–406. https://doi.org/10.1007/s11150-016-9348-7.
    OpenUrl
    1. Moulton, Jeremy G.,
    2. Alexandra Graddy-Reed, and
    3. Lauren Lanahan
    . 2016. “Beyond the EITC: The Effect of Reducing the Earned Income Tax Credit on Labor Force Participation.” National Tax Journal 69 (2): 261–84. https://doi.org/10.17310/ntj.2016.2.01.
    OpenUrl
    1. Oreffice, Sonia.
    2011. “Sexual Orientation and Household Decision Making: Same-Sex Couples’ Balance of Power and Labor Supply Choices.” Labour Economics 18 (2): 145–58. https://doi.org/10.1016/j.labeco.2010.09.003.
    OpenUrl
    1. Plug, Erik,
    2. Dinand Webbink, and
    3. Nick Martin
    . 2014. “Sexual Orientation, Prejudice, and Segregation.” Journal of Labor Economics 32 (1): 123–59. https://doi.org/10.1086/673315.
    OpenUrlCrossRef
    1. Rosen, Harvey S.
    1977. “Is It Time to Abandon Joint Filing?” National Tax Journal 30 (4): 423–28.
    OpenUrl
    1. Ruggles, Steven,
    2. Sarah Flood,
    3. Ronald Goeken,
    4. Josiah Grover,
    5. Erin Meyer,
    6. Jose Pacas, and
    7. Matthew Sobek
    . 2019. IPUMS USA: Version 9.0 [Dataset]. Minneapolis, MN: IPUMS, 2019. https://doi.org/10.18128/D010.V9.0.
    1. Saez, Emmanuel.
    2017. “Taxing the Rich More: Preliminary Evidence from the 2013 Tax Increase.” Tax Policy and the Economy 31 (1): 71–120.
    OpenUrl
    1. Saez, Emmanuel,
    2. Joel Slemrod, and
    3. Seth H Giertz
    . 2012. “The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review.” Journal of Economic Literature 50 (1): 3–50. https://doi.org/10.1257/jel.50.1.3.
    OpenUrlCrossRef
    1. Sansone, Dario.
    2019. “Pink Work: Same-Sex Marriage, Employment and Discrimination.” Journal of Public Economics 180: 104086. https://doi.org/10.2139/ssrn.3164515.
    OpenUrl
    1. Selin, Håkan.
    2014. “The Rise in Female Employment and the Role of Tax Incentives. An Empirical Analysis of the Swedish Individual Tax Reform of 1971.” International Tax and Public Finance 21 (5): 894–922.
    OpenUrl
    1. Sigurdsson, Jósef.
    2021. “Labor Supply Responses and Adjustment Frictions: A Tax-Free Year in Iceland.” Working Paper. https://doi.org/10.2139/ssrn.3278308.
    1. Smirnov, Nikolai V.
    1933. “Estimate of Deviation between Empirical Distribution Functions in Two Independent Samples.” Bulletin Moscow University 2: 3–16.
    OpenUrl
    1. Stevenson, Adam.
    2012. “The Labor Supply and Tax Revenue Consequences of Federal Same-Sex Marriage Legalization.” National Tax Journal 65 (4): 783–806.
    OpenUrl
    1. Tebaldi, Edinaldo, and
    2. Bruce Elmslie
    . 2006. “Sexual Orientation and Labour Supply.” Applied Economics 38 (5): 549–62. https://doi.org/10.1080/00036840500293789.
    OpenUrlCrossRef
    1. Tibshirani, Robert.
    2011. “Regression Shrinkage and Selection via the Lasso: A Retrospective.” Journal of the Royal Statistical Society: Series B (Statistical Methodology) 73 (3): 273–82. https://doi.org/10.1111/j.1467-9868.2011.00771.x.
    OpenUrlCrossRefWeb of Science
  1. U.S. Census Bureau. 2009. History: 2000 Census of Population and Housing. Vol. 1. U.S. Government Printing Office.
  2. U.S. Department of the Treasury, Internal Revenue Service. 2013. “IRS Revenue Ruling 2013-17.”
PreviousNext
Back to top

In this issue

Journal of Human Resources: 60 (6)
Journal of Human Resources
Vol. 60, Issue 6
1 Nov 2025
  • Table of Contents
  • Table of Contents (PDF)
  • Cover (PDF)
  • Index by author
  • Front Matter (PDF)
Download PDF
Article Alerts
Sign In to Email Alerts with your Email Address
Email Article

Thank you for your interest in spreading the word on Journal of Human Resources.

NOTE: We only request your email address so that the person you are recommending the page to knows that you wanted them to see it, and that it is not junk mail. We do not capture any email address.

Enter multiple addresses on separate lines or separate them with commas.
Suddenly Married: Joint Taxation and the Labor Supply of Same-Sex Married Couples After U.S. v. Windsor
(Your Name) has sent you a message from Journal of Human Resources
(Your Name) thought you would like to see the Journal of Human Resources web site.
Citation Tools
Suddenly Married: Joint Taxation and the Labor Supply of Same-Sex Married Couples After U.S. v. Windsor
Elliott Isaac
Journal of Human Resources Sep 2023, 1220-11396R2; DOI: 10.3368/jhr.1220-11396R2

Citation Manager Formats

  • BibTeX
  • Bookends
  • EasyBib
  • EndNote (tagged)
  • EndNote 8 (xml)
  • Medlars
  • Mendeley
  • Papers
  • RefWorks Tagged
  • Ref Manager
  • RIS
  • Zotero
Share
Suddenly Married: Joint Taxation and the Labor Supply of Same-Sex Married Couples After U.S. v. Windsor
Elliott Isaac
Journal of Human Resources Sep 2023, 1220-11396R2; DOI: 10.3368/jhr.1220-11396R2
Twitter logo Facebook logo Mendeley logo
  • Tweet Widget
  • Facebook Like
  • Google Plus One
Bookmark this article

Jump to section

  • Article
  • Figures & Data
  • Supplemental
  • Info & Metrics
  • References
  • PDF

Related Articles

  • Google Scholar

Cited By...

  • No citing articles found.
  • Google Scholar

More in this TOC Section

  • Schools as Safety Nets
  • Tasks and Black-white Inequality over the Long Twentieth Century
  • What Can Trends in Emergency Department Visits Tell Us About Child Mental Health?
Show more Articles

Similar Articles

Keywords

  • J22
  • H24
  • H21
  • D10
  • taxation
  • labor supply
  • same-sex marriage
  • Sufficient statistics
UW Press logo

© 2025 Board of Regents of the University of Wisconsin System

Powered by HighWire