Abstract

http://ssrn.com/abstract=1507846
 
 

Footnotes (99)



 


 



Same-Sex Marriage and Taxes


Steve Black


Texas Tech University School of Law

2008

Brigham Young University Journal of Public Law, Vol. 22, pp. 327-357, 2008

Abstract:     
Our tax system, while frequently criticized for its complexity, has the flexibility to encourage or influence behavior. It is used to try to influence people‘s spending habits to "jump-start" the economy or encourage businesses to buy more fixed assets. Tax law may even help to channel marital and family decisions. Frequently the proponents of same-sex marriage cite the difference in tax treatment as one of the reasons that same-sex couples receive discriminatory treatment. The tax code contains provisions that benefit only married individuals and families. These benefits provide hundreds to thousands of dollars in tax relief to individuals, but only if those individuals fall into prescribed categories. This article explores those categories, and the extent to which the preference for married couples with children furthers one of the goals of society, which is to perpetuate itself.

Number of Pages in PDF File: 31

Keywords: tax, income tax, family, same-sex marriage, marriage, tax benefits

JEL Classification: H20, H22, H24, H2

Accepted Paper Series


Download This Paper

Date posted: November 17, 2009  

Suggested Citation

Black, Steve, Same-Sex Marriage and Taxes (2008). Brigham Young University Journal of Public Law, Vol. 22, pp. 327-357, 2008. Available at SSRN: http://ssrn.com/abstract=1507846

Contact Information

Steve Black (Contact Author)
Texas Tech University School of Law ( email )
1802 Hartford
Lubbock, TX 79409
United States
Feedback to SSRN


Paper statistics
Abstract Views: 685
Downloads: 99
Download Rank: 156,673
Footnotes:  99

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo2 in 0.250 seconds