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Wednesday, June 25, 2008

Ventry: Gay Marriage and the Marriage Tax Penalty

I recently blogged four questions on Gay Marriage and the Marriage Penalty posed by Stephen Bainbridge (UCLA).  Tax Prof Dennis Ventry (UC-Davis) provides thoughtful answers to the four questions:

  1. In states that recognize gay marriage, does state tax law likewise impose a marriage penalty? If so, will it be applied to gay marriages? Presumably, yes. If so, will gays be less likely to marry in states with a marriage penalty?
  2. If the federal government recognizes gay marriage, and the marriage penalty applies to such marriages, how much tax revenue would be generated?
  3. Would application of the federal marriage penalty affect the rate of gay marriage?
  4. Some believe that there are some hetero couples who do not marry specifically so as to avoid the marriage penalty. If gays were subject to the marriage penalty, would the deterrent effect of the penalty on gays be greater or lesser than it is on heterosexuals? And why?

http://taxprof.typepad.com/taxprof_blog/2008/06/ventry-gay-marr.html

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Tracked on Jun 25, 2008 3:45:32 PM

Comments

Just yesterday, a colleague and I were waxing about the following situation. What proof is necessary to document a wedding validly conducted in a foreign country? Are weddings conducted in foreign jurisdictions recognized here?

For example, if two US were married in Rome (assuming they can do so under Italian law), would the internal revenue code recognize the marriage? What if two men from England got married in London, would the marriage be recognized here?

We were too busy to research the issue, but our wheels were spinning.

Posted by: Brad | Jun 26, 2008 7:33:24 PM