Alm, James; Leguizamon, J. Sebastian; Leguizamon, Susane - In: Journal of Policy Analysis and Management 33 (2014) 2, pp. 263-289
In this paper we estimate the impacts on income tax collections of legalizing same‐sex marriage. We utilize new individual‐level data sources to estimate the <fr>federal</fr> income tax consequences of legalizing same‐sex marriages. These data sources also allow us to estimate the impact of...