Abstract

http://ssrn.com/abstract=2281393
 


 



Federal Discrimination of Married Same-Sex Couples


Debbie Psihountas


Webster University

Richard John Dippel


Webster University

George Slusarz


Webster University

June 18, 2013


Abstract:     
As the discussion and debate in the political arena intensifies concerning the social aspects of same-sex marriage, there are also adverse economic and legal effects on same-sex couples due to the Defense of Marriage Act (DOMA). In order to sample the effect of DOMA, we examined the tax consequences of the inability of such couples to file a tax return based on "married filing jointly" status by surveying same-sex couples who were married in Massachusetts. After comparing their current tax liability versus their theoretical tax liability using the "married filing jointly" status, we found that sixty-eight percent of those couples suffered an average tax penalty in 2008 of $2,495. Based on this actual adverse impact, we examined a legal remedy based on the failure to accord deference to the States with respect to matters specifically involving marriage in violation of the 10th amendment to the United States Constitution.

Number of Pages in PDF File: 29

Keywords: Same-sex marriage, DOMA, Marriage Tax, Gay marriage

JEL Classification: M48, K3, H7, H2

working papers series


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Date posted: June 19, 2013  

Suggested Citation

Psihountas, Debbie and Dippel, Richard John and Slusarz, George, Federal Discrimination of Married Same-Sex Couples (June 18, 2013). Available at SSRN: http://ssrn.com/abstract=2281393 or http://dx.doi.org/10.2139/ssrn.2281393

Contact Information

Debbie Psihountas (Contact Author)
Webster University ( email )
470 E. Lockwood Ave.
St. Louis, MO 63119
United States
Richard John Dippel
Webster University ( email )
470 E. Lockwood Ave.
St. Louis, MO 63119
United States
George Slusarz
Webster University ( email )
470 E. Lockwood Ave.
St. Louis, MO 63119
United States
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