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Federal
Estate Tax Disadvantages for Same-Sex Couples
By Michael D. Steinberger
November 2009
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.
Federal Estate
Tax Disadvantages for Same-Sex Couples
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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.
Testimony
on "Domestic Partnership Benefits and Obligations Act of
2009"
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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
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 Business Boost from Marriage Equality: Evidence from the Health
and Marriage Equality in Massachusetts Survey
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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
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.
The
Impact on Maine's Budget of Allowing Same-Sex Couples to
Marry
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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.
Tax
Implications for Same-Sex Couples
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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.
The Economic Impact of
Extending Marriage to Same-Sex Couples in the District of
Columbia |
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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.
The Economic Impact of
Extending Marriage to Same-sex Couples in Vermont
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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.
The
Economic Impact of Extending Marriage to Same-sex Couples in
Maine |
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The Fiscal Impact of
Extending Federal Benefits to same-sex Domestic Partners
By Naomi G. Goldberg, Christopher Ramos, and M.V. Lee
Badgett
September 2008
This report finds that offering health and other benefits to
the same-sex partners of federal employees would add $41
million to the federal budget in the first year of coverage.
Over ten years the report predicts the budgetary cost will
be $675 million, a small percentage of the federal budget.
The report also takes into account the added federal income
taxes that will be paid by federal employees if they sign a
partner up for health insurance. It estimates the cost of
including partners in retirement benefits, work injury and
death compensation, and travel and relocation expenses. Many
benefits offered to federal employees, such as life
insurance and family and medical leave, can be offered to
domestic partners at no additional cost to the federal
government.
The Fiscal Impact of
Extending Federal Benefits to same-sex Domestic Partners |
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The Impact of Extending
Marriage to Non-Resident Same-Sex Couples on the
Massachusetts Budget
By M. V. Lee Badgett and R.
Bradley Sears
June 2008
This memo explores how the
economic benefits of allowing same-sex couples to marry are
limited by the current policy of forbidding out-of-state
same-sex couples to marry in the Commonwealth of
Massachusetts. Using information from Massachusetts as well
as data on tourist spending and wedding spending compiled
from industry sources, we find that this policy reduces
spending for Massachusetts. The analysis
suggests that allowing non-resident same-sex couples to
marry by August 1, 2008, would boost the Massachusetts
economy by a total of $111 million over a three year period,
or $37 million each year; increase Massachusetts state and
local revenues by over $5.1 million over a three year
period, or $1.75 million per year; and create and sustain
approximately 330 new jobs in the state for the next three
years.
The
Impact of Extending Marriage to Non-Resident Same-Sex
Couples on the Massachusetts Budget |
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The Impact of Extending Marriage to Same-Sex Couples on the
New Jersey Budget
By Brad Sears and M.V. Lee Badgett
June 2008
This analysis estimates the
impact of allowing same-sex couples to marry on New Jersey's state
budget. Using the best data available, we
estimate that allowing same-sex couples to marry will result
in approximately $19 million in State and local government
revenues over the next three years.
The weddings of same-sex
couples will generate new economic activity for the state’s
businesses and over the next three years, the direct
spending from same-sex couples on weddings and tourism could
generate over $248 million in direct spending over the next
three years.
The
Impact of Extending Marriage to Same-Sex Couples on the New
Jersey Budget |
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The
Impact of Extending Marriage to Same-Sex Couples on the
California Budget
By Brad Sears and M.V. Lee Badgett
June 2008
This analysis estimates the impact of the California Supreme
Court’s recent decision to extend marriage to same-sex
couples on state and local government revenues in
California. Using the best data available, we estimate that
allowing same-sex couples to marry will result in
approximately $63.8 million in revenue for the state of
California over the next three years. The weddings of
same-sex couples will generate new economic activity for the
state’s businesses and over the next three years, the direct
spending from same-sex couples on weddings and tourism will
generate over $63.8 million in revenue for state and local
governments.
The Impact of Extending Marriage to Same-Sex Couples on the
California Budget |
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The Impact on Iowa's Budget of Allowing
Same-Sex Couples to Marry
By M.V. Lee Badgett, Amanda
K. Baumle, Adam P. Romero and Brad Sears
April 2008
This analysis estimates the
impact of allowing same-sex couples to marry on Iowa’s state
budget. Using the best data available and following the
methodology of some of our previous reports in this area, we
estimate that allowing same-sex couples to marry will result
in a net gain of approximately $5.3 million each year for
the State. This net impact will be the result of savings in
expenditures on state means-tested public benefit programs
and an increase in state income and sales tax revenue.
The Impact on
Iowa's Budget of Allowing Same-Sex Couples to Marry |
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T he Impact on Oregon's
Budget of Introducing Same-Sex Domestic Partnerships
By M.V. Lee Badgett, R. Bradley
Sears, Elizabeth Kukura, and Holning Lau
February 2008
This analysis by UCLA’s
Williams Institute estimates the impact on Oregon’s state
budget of same-sex domestic partnerships. Using the best
data available, we estimate that allowing same-sex couples
to enter domestic partnerships will result in a net gain of
approximately $1.5 million to $3.7 million to the State’s
biennial budget. This net impact will be the result of
savings in expenditures on state means-tested public benefit
programs and an increase in state income tax revenue.
The
Impact on Oregon's Budget of Introducing Same-Sex Domestic
Partnerships
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Implications of HB 9 for Businesses in New Mexico
By M.V. Lee Badgett
January 2008
In this memo, Williams Institute Research Director Lee
Badgett explores the economic implications of New Mexico's
HB9 for businesses. Her findings suggest that
businesses reap some financial benefits of treating
employees with domestic partners equally and that the costs
incurred by businesses are quite small.
Implications of HB 9 for Businesses in New Mexico |
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Unequal Taxes on Equal Benefits: The
Taxation of Domestic Partner Benefits
By M.V. Lee Badgett
December 2007
Employer-provided health insurance is the backbone of health
coverage for American families. Most people who have health
insurance get it through their own employer or a family
member’s employer. Public policy encourages employers to
provide health insurance by exempting that form of
compensation from taxation. As a result, married workers who
get family health insurance benefits get a double
benefit—they get health insurance coverage for their spouses
and children and are not taxed on the value of that
coverage. In sharp contrast, workers who have an unmarried
domestic partner are doubly burdened: Their employers
typically do not provide coverage for domestic partners; and
even when partners are covered, the partner’s coverage is
taxed as income to the employee. As a result, the taxation
of domestic partner health care benefits sets up a
two-tiered tax policy that costs many American families and
their employers millions of dollars each year. This report
estimates the financial impact of this extra tax on
employees and employers.
Unequal Taxes on Equal Benefits: The Taxation of Domestic
Partner Benefits |
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The
Impact on Maryland's Budget of Allowing Same-Sex Couples to
Marry
By M.V. Lee Badgett, Amanda
Baumle, Shawn Kravich, Adam P. Romero, and R. Bradley Sears
November 2007
This analysis estimates the potential impact
of extending marriage rights to same-sex couples on
Maryland’s state budget. Drawing on data from the U.S.
Census Bureau and Maryland statistical reports, we estimate
that extending marriage rights to same-sex couples would
result in a net gain of approximately $3.2 million each
year. This net gain is attributable to savings in
expenditures on means tested public benefit programs and an
increase in sales and lodging tax revenue from weddings and
wedding-related tourism.
The
Impact on Maryland's Budget of Allowing Same-Sex Couples to
Marry
Click
here for a copy of the study as published in the
University of Maryland Law Journal of Race, Religion, Gender
and Class [Volume 7:2007] |
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Financial effects of domestic partner
benefits on State of Arizona
By M. V. Lee Badgett and Danielle MacCartney
February 2007
Financial effects of domestic partner benefits on State of
Arizona
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The Financial Impact of Domestic Partner
Benefits in New Hampshire
By M.V Lee Badgett
December 2006
The
Financial Impact of Domestic Partner Benefits in New
Hampshire |
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Economic Benefits from Same-Sex
Weddings in New Jersey
By M.V. Lee Badgett
December 2006
This report predicts that
if same-sex couples were allowed to marry, sales by New
Jersey’s wedding and tourism-related businesses would rise
by $102.5 million per year. Also, the State’s gross receipt
tax revenues would rise by $7.2 million per year.
Economic Benefits from Same-Sex Weddings in New Jersey |
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Supporting Families,
Saving Funds: An Economic Analysis of Equality for Same-Sex
Couples in New Jersey
By
M. V. Lee Badgett, Ph.D., R. Bradley Sears, J.D., Deborah
Ho, J.D.
Fall 2006
This article, published in the Rutgers Journal of Law &
Policy in Fall 2006, discusses the economic impact of
allowing same-sex couples to marry in New Jersey,
projecting that giving same-sex
couples the right to marry would result in a net gain to the
State of $3.9 to $8.1 million. In addition, extending
marriage to same-sex couples would create a net financial
gain to New Jersey businesses of approximately $90.2 million
per year for at least the few first years of marriage
equality.
Supporting Families, Saving Funds: An Economic Analysis of
Equality for Same-Sex Couples in New Jersey |
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New Study on
Health Insurance Inequality and Domestic Partner Benefits
M.V. Lee Badgett and Michael A. Ash
October 2006This new study finds that
unmarried couples are significantly less likely to have
health insurance than married people. The number of
uninsured people in unmarried couples would drop
significantly if employers offered health insurance to
domestic partners. However, employers would experience only
a small increase in health insurance enrollment and costs if
they offered partner coverage.
For Health
Insurance Inequality and Domestic Partner Benefits FAQs
(PDF)
To download the
detailed article (PDF) |
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The Impact of
the Colorado Domestic Partnership Act on Colorado's State
Budget
M.V. Lee Badgett,
R. Bradley Sears, Roger Lee, and Danielle MacCartney
October 2006
This study estimates that
allowing same-sex couples to enter into domestic
partnerships under the proposed “Colorado Domestic
Partnership Benefits and Responsibilities Act” will result
in a net gain of approximately $1.2 million each year for
the State. This net increase will result from savings in
expenditures on state means-tested public benefits programs
and from an increase in sales tax revenue from registration
celebrations.
The Impact of
the Colorado Domestic Partnership Act on Colorado's State
Budget |
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The Effect of Marriage Equality and Domestic Partnership
on Business and the Economy
M.V. Lee Badgett, PhD, and Gary J. Gates, PhD
October 9, 2006This report finds that employer policies
that treat employees with same-sex partners or spouses
equally would improve the health and well-being of their
families, which results in gains for both the employee and
his or her family as well as to the employer.
The Effect
of Marriage Equality and Domestic Partnership on Business
and the Economy
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The Impact on Washington’s Budget of Allowing Same-Sex
Couples to Marry
M.V. Lee Badgett, R. Bradley Sears, Elizabeth Kukura, and
Holning Lau
June 15, 2006This report finds that giving marriage
rights to same-sex couples in Washington will have a
positive impact on the state budget.
The
Impact on Washington's Budget of Allowing Same-Sex Couples
to Marry
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Testimony by Dr. M. V. Lee Badgett to the
California State Senate Revenue and Taxation Committee
by M. V. Lee Badgett, Ph.D.
April 26, 2006
Testimony
by Dr. M. V. Lee Badgett to the
California State Senate Revenue and Taxation Committee
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The Impact on New Mexico's
Budget of Allowing Same-Sex Couples to Marry
by M. V. Lee Badgett, Ph.D.,
R. Bradley Sears, Steven K. Homer, Patrice Curtis, and
Elizabeth Kukura
March
23, 2006
This report finds
that giving marriage rights to same-sex couples in
New Mexico will have a positive impact on the state
budget. The study estimates that the state would save up to
$1.5 million to $2 million each year for the state.
The
Impact on New Mexico's State Budget of Allowing Same-Sex
Couples to Marry (pdf)
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Positive Effects on State
of Alaska From Domestic Partnership Benefits
by M. V. Lee Badgett, Ph.D.
March 9, 2006
This report shows that including employees’ domestic
partners in public employers’ health care and other benefits
will have positive effects on state and local government
employers in Alaska.
Positive Effects on State of Alaska From Domestic
Partnership Benefits (pdf)
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The Cost to
Ocean County of Providing Pension Benefits to Employees'
Domestic Partners
by M. V. Lee Badgett, Ph.D.
January
24, 2006
This study estimates the cost to the county of extending
spousal benefits to domestic partners of county employees in
Ocean County, New Jersey.
The Cost
to Ocean County of Providing Pension Benefits to Employees'
Domestic Partners (pdf)
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The Impact on New
Hampshire's Budget of Allowing Same-Sex Couples to Marry
by R. Bradley Sears, Esq., M.
V. Lee Badgett, Ph.D., and Elizabeth Kukura
November 30, 2005
This study finds
that giving marriage rights to same-sex couples in
New Hampshire will have a positive impact on the state
budget. The study estimates that the state would save up to
$500,000 each year for the state.
The Impact
on New Hampshire's Budget of Allowing Same-Sex Couples to
Marry (pdf)
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Putting a Price on Equality? The Impact of Same-Sex
Marriage on California's Budget
By R. Bradley Sears, Esq. and M. V. Lee Badgett,
Ph.D.
2005
This study, Putting a Price on Equality? The
Impact of Same-Sex Marriage on California's Budget,
published in the Stanford Law and Policy Review,
finds that giving marriage rights to same-sex couples
in California will have a positive impact on the state
budget.
Putting a Price on Equality? The Impact of Same-Sex
Marriage on California's Budget |
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Counting on Couples: Fiscal Savings From Allowing
Same-Sex Couples to Marry in Connecticut
By R. Bradley Sears, Esq., M. V. Lee Badgett,
Ph.D., Patrice Curtis, and Elizabeth Kukura
March, 2005
This study finds
that giving marriage rights to same-sex couples in
Connecticut will have a positive impact on the state
budget. The study estimates that the state would save
at least $3 million per year and as much as $13
million if same-sex couples could marry. Civil unions
will result in more than $2 million per year in
savings.
Counting on
Couples: Fiscal Savings From Allowing Same-Sex Couples to
Marry in Connecticut (pdf)
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THE IMPACT ON
CALIFORNIA'S BUDGET OF ALLOWING SAME-SEX COUPLES TO MARRY
By M.V. Lee Badgett and R. Bradley Sears
May, 2004
CA-SameSexMarriage.PDF - 1.4 MB |
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The Impact of AB 2208
on California Businesses
By M.V. Lee Badgett and R. Bradley Sears
May, 2004Brad
Sears's California Assembly Appropriations Committee
Testimony
on AB2208 |
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Supporting
Families, Saving Funds:
A Fiscal Analysis of New Jersey's
Domestic Partnership Act
By M.V. Lee Badgett and R. Bradley Sears
November, 2003
NJ-DPA.PDF - 336 KB
The impact of New Jersey's
Domestic Partnership Act on employer health care costs |
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Equal Rights, Fiscal Responsibility:
The Impact of AB 205 on California's
Budget
By M.V. Lee Badgett and R. Bradley Sears
May, 2003
AB205Study.PDF -
490.11KB
Brad Sears's Appropriations Committee Testimony on AB205
The impact of AB205 on
debt collection in California
The
Bottom Line on Family Equality: The Impact of AB205 of
California's Businesses
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