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UPCOMING EVENTS

Gender Identity & the Constitution
Works-in-Progress Series
November 24, 2009

UCLA School of Law
12:20-1:40pm
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World AIDS Day 2009:
Public Health, Human Rights, & HIV/AIDS
December 1, 2009
UCLA School of Law
12:20-1:40pm

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The Higher Cost of Being Gay:
Life, Death, and Taxes

December 17, 2009
Washington, DC
12:00-1:30pm
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here for a full list of upcoming events.

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 TOP 5 RESEARCH REPORTS

Adoption and Foster Care by Gay and Lesbian Parents in the United States

The Measurement of Same-Sex Unmarried Partner Couples in the 2000 U.S. Census

Evidence of Employment Discrimination on the Basis of Sexual Orientation and Gender Identity: Complaints Filed with State Enforcement Agencies 1999-2007

The Impact of Extending Marriage to Non-Resident Same-Sex Couples on the Massachusetts Budget  

Documenting Gender

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Federal Estate Tax Disadvantages for Same-Sex Couples
By Michael D. Steinberger
November 2009


View Press Release

Throughout the course of their lives, same-sex couples experience many legal challenges not faced by their heterosexual peers. Federal estate tax law continues this differential treatment into death. While the estate tax laws generally allow married heterosexuals to transfer unlimited assets to their spouses at death without incurring estate tax liability, Americans in same-sex relationships are limited in their ability to transfer assets tax-free to their same-sex partner upon death. Using data from several government data sources, this report estimates the dollar value of the estate tax disadvantage faced by same-sex couples. In 2009, the differential treatment of same-sex and married couples in the estate tax code will affect an estimated 73 same-sex couples, costing them each, on average, more than $3.3 million.
 

 

Best Practices for Asking Questions about Sexual Orientation on Surveys
November 2009


This report presents the findings from a multi-year effort of an expert panel of scholars, the Sexual Minority Assessment Research Team (SMART) to identify the best practices for asking questions about sexual orientation on surveys.

 

 


 

 

Same-Sex Spouses and Unmarried Partners in the American Community Survey, 2008

By Gary J Gates

October 2009

The US Census Bureau release of data from the 2008 American Community Survey (ACS) included the first official estimates for the number of same-sex couples who called one partner a “husband” or “wife”. This report compares these same-sex spousal couples to those who designated a partner as an “unmarried partner”. Comparisons are also made with comparable different-sex couples.
 

The Impact of Inequalities for Same-Sex Partners in Employer-Sponsored Retirement Plans
October 2009

This report analyzes the impact of unequal treatment of same-sex partners in the context of retirement plans and estimates the cost for employers of adopting a policy of equal treatment. The focus of this report is retirement income rather than health care provision for retirees and their families. Our goal is to address several key issues for same-sex couples as they plan for retirement. We find that same-sex couples face inequalities when it comes to their ability to accumulate wealth, plan for their futures, and pass on wealth.
 

Documenting Discrimination on the Basis of Sexual Orientation and Gender Identity in State Employment
September 2009

This report finds that there is a widespread and persistent pattern of unconstitutional discrimination by state governments on the basis of sexual orientation and gender identity, and there is no meaningful difference in the pattern and scope of employment discrimination against LGBT people by state governments compared to the private sector and other public sector employers.  There is also evidence that the list of documented examples that we have compiled far under-represents the actual prevalence of employment discrimination against LGBT people by state and local governments. This finding will support Congress in exercising its authority under Section 5 of the 14th amendment to provide a private right of action for damages under ENDA to state government employees who have suffered discrimination. 

 

Same-Sex Couples in the 2008 American Community Survey

By Gary J Gates

September 2009

 

The US Census Bureau has released new data regarding same-sex couples from the 2008 American Community Survey. Notably, this marks the first time the Census Bureau has released official estimates for the number of same-sex spouses in the US. An estimated 149,956 same-sex couples identified one partner as a husband or wife, and an estimated 414,787 additional same-sex couples identified as “unmarried partners”.



 

Testimony on "Domestic Partnership Benefits and Obligations Act of 2009"
By Lee Badgett
July 2009

 

Williams Institute Research Director Lee Badgett's written testimony delivered to the Congressional Subcommittee on Federal Workforce, Postal Service, and the District of Columbia on HR 2517: Domestic Partnership Benefits and Obligation Act of 2009. If passed, the legislation would extend federal employee benefits to domestic partners of federal workers.

 


 

The Effect of California’s Budget Cuts on Lesbian, Gay, Bisexual, and Transgender People and Their Children
July 2009

California faces a $26.3 million budget shortfall for the approaching fiscal year. In an effort to balance the budget, cuts are likely to some of California’s most vital services and programs including Medi-Cal, the State’s healthcare option for low-income children, families, elderly, and disabled. The poor, elderly, and disabled will undoubtedly bear a significant share of these cuts. This research note uses the 2007 California Health Interview Survey (CHIS) to explore the potential consequence of the severe downsizing or elimination of some of California’s public benefits programs on the often overlooked low-income lesbian, gay, and bisexual (LGB) population. Since that survey predates the current deep recession, the current numbers of LGB recipients is likely to be even higher than the figures presented here.
 

 

The Effects of Marriage Equality in Massachusetts: A survey of the experiences and impact of marriage on same-sex couples
By Christopher Ramos, Naomi G. Goldberg, and M.V. Lee Badgett
May 2009

May 17th, 2009 marks the 5th year of marriage equality in the state of Massachusetts. To mark this anniversary, the Massachusetts Department of Public Health conducted the largest survey to date of married same-sex couples, the Health and Marriage Equality in Massachusetts (HMEM) survey. During the past year, four other states have extended marriage to same-sex couples and several other states are considering marriage legislation. The HMEM data allows us to address important questions that arise as other states consider whether to extend marriage to same-sex couples. The data provides answers to several key questions: Who is getting married? Why are same-sex couples getting married? What impact has marriage had on same-sex relationships? And, what impact has marriage had on the children of same-sex couples?

 

 

Marriage Equality and the Creative Class
By Gary J. Gates
May 2009

View Press Release - Data from the American Community Survey suggest that marriage equality has a small but positive impact on the number of individuals in same-sex couples who are attracted to a state. However, marriage equality appears to have a larger impact on the types of individuals in same-sex couples who are attracted to a state. This study shows that in Massachusetts marriage equality resulted in an increase of younger, female, and more highly educated and skilled individuals in same-sex couples moving to the state.
 

 

The Business Boost from Marriage Equality: Evidence from the Health and Marriage Equality in Massachusetts Survey
By Naomi G. Goldberg, Michael D. Steinberger, and M.V. Lee Badgett
May 2009

View Press Release - This brief draws on two sources of data, a survey and state-collected tax revenue data, and finds that marriages have had a positive economic effect on Massachusetts – likely providing a boost of over $100 million to the state economy. Same-sex couples’ weddings injected significant spending into the Massachusetts economy and brought out-of-state guests to the state, whose spending also added to the economic boost.
 

 

The Impact on Maine's Budget of Allowing Same-Sex Couples to Marry
By Christopher Ramos, M.V. Lee Badgett, Michael D. Steinberger, Brad Sears

April 2009

View Press Release - This analysis estimates the impact of allowing same-sex couples to marry on Maine’s state budget.  We estimate that allowing same-sex couples to marry will result in a net gain of approximately $7.9 million each year for the State.  This net impact will be the result of savings in expenditures on state means-tested public benefits programs and an increase in revenue from state sales and income taxes and marriage license fees.  Throughout this report, we estimate the economic impact of weddings conservatively.  In other words, we choose assumptions that are cautious from the State’s perspective in that they tend to produce lower revenues and higher expenditures given the range of possibilities.  Even so, we find that the effect of allowing same-sex couples to marry in Maine is an annual positive fiscal impact of approximately $7.9 million.
 

 

Tax Implications for Same-Sex Couples
By Naomi Goldberg and M. V. Lee Badgett

April 2009

 

This fact sheet outlines some of the ways in which same-sex couples are treated inequality by the federal government.  Same-sex couples pay more in taxes and receive fewer benefits than do married different-sex couples.  Topics discussed include: taxation of health insurance benefits, lack of protection from estate taxes, no options in filing income taxes, the lack of social security survivor or spousal benefits, and the lack of visibility in the census.


 

 

Poverty in the Lesbian, Gay, and Bisexual Community

By Randy Albelda, M.V. Lee Badgett, Gary Gates, and Alyssa Schneebaum
March 2009

This report undertakes the first analysis of the poor and low-income lesbian, gay, and bisexual population. We find clear evidence that poverty is at least as common in the LGB population as among heterosexual people and their families.

 

 

 

 

 

 

The Economic Impact of Extending Marriage to Same-Sex Couples in the District of Columbia
By Christopher Ramos, M. V. Lee Badgett, and Brad Sears

April 2009


Extending marriage to same-sex couples will boost the District of Columbia’s economy by over $52.2 million over three years, which would generate increases in local government tax and fee revenues by $5.4 million and create approximately 700 new jobs.  This analysis estimates the impact on business revenue and local government revenues if D.C. were to extend marriage to same-sex couples. We take into account the new legal landscape of same-sex marriage, which includes Massachusetts and Connecticut as marriage destinations for same-sex couples, along with the brief period in which California opened marriage to same-sex couples (June to November of 2008). This analysis precedes the recent expansion of marriage rights in Iowa and Vermont.

 

 

Florida Adoption Ban/ Cost Estimate
By Naomi Goldberg and M. V. Lee Badgett
February 2009
 

This memo estimates the impact on children and the cost to the State of Florida of the current prohibition on adoption by gay, lesbian, and bisexual (GLB) individuals and same-sex couples. We use data about the number of children adopted each year as a way to estimate the number of GLB individuals and same-sex couples who would be likely to serve as adoptive parents if the ban were not in place. Prohibiting GLB individuals and same-sex couples from adopting means that 165 children must remain in foster care or must have alternative adoptive homes recruited for them. As a result, we estimate that the ban costs the State of Florida over $2.5 million per year. As explained below, this estimate is conservative since some likely additional costs are difficult to quantify. In addition, because of the current prohibition on GLB individuals and same-sex couples adopting children in Florida, it is possible that more GLB individuals and same-sex couples would be interested in adopting if the ban were lifted. We estimate that if the ban were lifted, both adoption and foster care by GLB individuals and same-sex couples would increase to the average United States level, leading to 219 children being adopted, and saving the State of Florida $3.4 million dollars in the first year.

 

 

The Economic Impact of Extending Marriage to Same-sex Couples in Vermont
By M. V. Lee Badgett,  Christopher Ramos, and Brad Sears

March 2009


Allowing same-sex couples to marry in Vermont would have a positive impact on the state economy, generating $31 million in new spending over the next three years. This new spending will generate 700 new jobs and an additional $3.3 million in state tax revenues.

 

 

 

Census 2010 LGBT Basics

By Gary J. Gates
March 2009

This brief provides information for the LGBT community about the upcoming Census 2010.
 

 

 

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Kentucky Foster Care/Adoption Ban Cost Estimate
By Naomi Goldberg and M. V. Lee Badgett
February 2009
 

This memo estimates the impact on children and the cost to the State of Kentucky of Senate Bill 68, “The Child Welfare Adoption Act,” which would prohibit unmarried cohabiting couples—including both different-sex couples and same-sex couples— from fostering or adopting children. We use past data to estimate the number of children in foster care who were placed with unmarried couples as a way to estimate the number of impacted children in the first year the proposed legislation would take effect. Prohibiting unmarried couples from fostering or adopting would reduce the number of foster and adoptive families available to care for the 7,027 children currently in foster care. We estimate that 630 foster children will be removed from their current homes and placements during the first year that the ban is in effect. In addition, 85 children in foster care will either not be adopted or remain in foster care longer because the ban will prohibit their adoption by unmarried couples. As a result, the ban will cost the State of Kentucky over $5.3 million in the first year. As explained below, this estimate is conservative since some likely additional costs are difficult to quantify.
 

 

The Economic Impact of Extending Marriage to Same-sex Couples in Maine
By M. V. Lee Badgett,  Christopher Ramos, and Brad Sears

February 2009


This research study estimates that same-sex marriage in Maine, if permitted, would have a positive impact on the state's economy and budget. The study finds that same-sex weddings and associated tourism would generate $60 million in additional spending in Maine over three years, creating 1,000 new jobs. Due to this spending, the state and Maine counties would see an increase of $3.6 million in revenues over the next three years; the result of an increase of sales tax revenues of approximately $3.1 million and new marriage license fees of $500,000. In calculating the net benefit to the State, the study approximates that half of Maine’s 4,644 same-sex couples, or 2,316 couples, would marry in the first three years that marriage is extended to them. The study also estimates that approximately 15,657 same-sex couples from other states would come to Maine to marry.
 

CENSUS SNAPSHOTS

This series of studies written by Williams Institute researchers provides state-level demographic and economic information about same-sex couples and same-sex couples raising children across the country.  The series includes all 50 states, Washington, D.C., New York City, Puerto Rico, and the entire United States.

Please click on one of the following states or the map below to read the full report:
Alaska, Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming.

Census Snapshots for District of Columbia, New York City, Puerto Rico, and The United States
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