Abstract

http://ssrn.com/abstract=2393567
 


 



DOMA: How Tax Compliance Post Windsor Has Created a Fiscal Time Bomb for Jurisdictions that Deny Same-Sex Marriages


Anthony Masino


East Tennessee State University

February 10, 2014

Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 2, 2014

Abstract:     
During the Summer of 2013, the United States Supreme Court (“the Court”) decided two landmark cases that will have major ramifications on both civil and business matters within the United States for decades. In both cases, United States v. Windsor (“Windsor”) as well as Hollingsworth v. Perry (“Hollingsworth”), the Court was asked to review and question the validity of same-sex marriages at the federal (Windsor) and state (Hollingsworth) level. This article analyzes one aspect of the financial ramifications for jurisdictions that fail to recognize and address same-sex marriage. This potential “fiscal time bomb” will ignite April 15, 2014.

Number of Pages in PDF File: 23

Keywords: DOMA, Same-sex marriage, Supreme Court, Windsor, Tax Compliance, Fiscal, State Government, Federal Government, Constitutional Right, Defense of Marriage Act, Equal Protection Clause, Fourteenth Amendment, Full Faith & Credit Clause

JEL Classification: H2, K2

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Date posted: February 11, 2014  

Suggested Citation

Masino, Anthony, DOMA: How Tax Compliance Post Windsor Has Created a Fiscal Time Bomb for Jurisdictions that Deny Same-Sex Marriages (February 10, 2014). Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 2, 2014. Available at SSRN: http://ssrn.com/abstract=2393567

Contact Information

Anthony Masino (Contact Author)
East Tennessee State University ( email )
Johnson City, TN 37614
United States
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