Recipiency of tax or transfer benefits in the United States often depends on marital status, creating complicated incentives that reward marriage for some and penalize it for others. Same-sex couples, who only recently gained the right to marry, now face the same marriage incentives that...

The Affordable Care Act (ACA) introduced a premium tax credit to help low-income families purchase insurance and an individual mandate penalty to encourage purchasing insurance, but a couple s total tax credit and mandate penalty may differ depending on whether they are married. We use a sample...