Equal Treatment Under the Law: A Cost-Benefit Analysis of Same-Sex Marraige Post-Windsor
Loading...
Links to Files
Permanent Link
Collections
Author/Creator
Author/Creator ORCID
Date
Type of Work
Department
Program
Citation of Original Publication
Naylor, L. (?). Equal Treatment Under the Law: A Cost-Benefit Analysis of Same-Sex Marraige Post-Windsor. Journal of Health adn Humans Services Administration, 40(4).
Rights
Abstract
In June 2013, the U.S. Supreme Court delivered a landmark decision in
United States v. Windsor (570 U.S. ___ 2013). The ruling advanced
gay rights by striking down Section 3 of the federal Defense of
Marriage Act (DOMA) and instating federal benefits to same-sex
married couples. The ruling has widespread economic benefits for
legally married same-sex couples including health insurance, flexspending
accounts, Social Security benefits, federal taxes, and veterans’
benefits. Framed within a global context, this article analyzes the
economic implications of United States v. Windsor and the subsequent
implementation of the U.S. Internal Revenue Service (IRS) Rule 17
(Rev. Rul. 2013-17) by conducting a cost-benefit analysis of a state
with marriage equality compared to a state prohibiting same-sex
marriage. Findings indicate, despite the Supreme Court ruling, there is
an unequal distribution of costs and benefits across states based on
same-sex marriage. If all Americans are to receive equal treatment
under the law, then all 50 states and Washington D.C. must comport
with federal law and legalize same-sex marriage.