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...

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...