It is well-known that married men earn more than comparable single men, with typical estimates of the male marriage premium in the range of 10 to 20 percent. Some research also finds that cohabiting men earn more than men not living with a female partner. This study uses data from the General...

We analyze how sexual orientation is related to household savings using 2000 US Census data, and find that gay and lesbian couples own significantly more retirement income than heterosexuals, while cohabiting heterosexuals save more than their married counterparts. In a household savings model,...

Using data from the 2000 U.S. Census, we document and explore three alternative explanations for the sexual orientation wage gap: occupational sorting, human capital differences, and discrimination. We find lesbian women earn more than their heterosexual counterparts irrespective of marital...

This paper observes sexual orientation based differences in German incomes. Gay men and lesbian women sort themselves into different occupations and sectors than their heterosexual counterparts. I find evidence that cohabitating gay men have an income penalty of 9 to 10 percent compared with...

Ende 2000 hat der Bundestag ein Ergänzungsgesetz zum Lebenspartnerschaftsgesetz verabschiedet, das demnächst in den Vermittlungsausschuss kommt. Ziel dieses Ergänzungsgesetzes ist, die steuerliche Diskriminierung von gleichgeschlechtlichen Gemeinschaften zu beenden. Wie sind die damit...