Sexual orientation and earnings in New Zealand

We provide the first evidence on sexual orientation and earnings in New Zealand (NZ), one of the most inclusive countries for LGBTQ+ people in the world. We use confidential linked census-tax data to compare outcomes for individuals in same-sex couples versus different-sex couples. We find patterns of earnings differentials in NZ that are strikingly similar to those documented in other developed countries: men in same-sex couples earn about 7.5 percent less than otherwise similar men in different-sex couples while women in same-sex couples earn about 6 percent more than otherwise similar women in different-sex couples.