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RECENT STUDIES
Irish Men and Women in Same-Sex Partnerships in the
United States
By Gary J.
Gates
March 2008The Irish government has announced
its intention to enact a civil partnership law that
would for the first time offer formal legal
recognition to same-sex couples in the Republic of
Ireland. The 2006 Irish Census revealed that there
were 2,090 same-sex cohabiting couples in the country.
Analyses of data from the United States Census Bureau
suggest these are not the only couples who might avail
themselves of civil partnership:
• More than 1,200 Irish-born men and women are living
with a same-sex partner
in the United States.
• They are predominantly female and highly educated.
One in seven reports
raising children.
• Civil partnership legislation could provide economic
benefits to Ireland, enticing
some of these talented same-sex
couples to relocate back to Ireland and
making the country more competitive
in the global creative economy.
 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.
Census Snapshots
This
series of studies written by various Williams Institute
researchers provides state-level demographic and economic information
about same-sex couples and same-sex couples raising children
across the country.
Eventually, the series will include all 50 states,
Washington, D.C. and Puerto Rico. Please
click on one of the following states to read the full
report:
Alaska,
Alabama,
Arizona,
Arkansas,
Colorado,
Connecticut,
District of Columbia,
Florida,
Georgia,
Hawaii,
Idaho,
Illinois,
Indiana,
Iowa,
Kansas,
Louisiana,
Maryland,
Michigan,
Mississippi,
Missouri,
Montana,
Nebraska,
Nevada,
New Hampshire,
New Jersey,
New Mexico,
New York,
Ohio,
Oklahoma,
Oregon,
Pennsylvania,
Rhode Island,
Tennessee,
Texas,
Utah,
Vermont,
Virginia,
Washington,
West Virginia,
Wisconsin,
Wyoming.
Puerto Rico.
The United States.
 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.
This study was
funded through a generous grant from Merrill Lynch.
 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.
 Geographic Trends Among Same-Sex Couples in the
U.S. Census and the American Community Survey
By Gary J. Gates
November 2007
With the advent of the U.S. Census Bureau’s American
Community Survey (ACS), it is no longer necessary to wait
every ten years for the decennial census to consider how the
numbers of same-sex couples and their geographic
distribution might be changing across the country. This
research brief analyzes geographic trends among same-sex
couples using the 1990 and 2000 United States decennial
census enumerations along with data from the 2002 through
2006 American Community Surveys. Much of the analyses
will explore changes in the geographic distribution of
same-sex couples at three points in time: 1990, 2000 and
2006.
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CURRENT
JOB
OPENINGS
DATA
POINT
Employees
with
domestic partners
pay over $1,000
more in taxes than
would a married
employee with
the same health
insurance coverage
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