My Big Gay Tax Return

John Cloud

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My Big Gay Tax Return

机译：我的大同性恋报税表

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In the weeks after the June 26 U.S. Supreme Court decision gutting the Defense of Marriage Act (DOMA)-the 1996 law that barred any federal recognition of same-sex relationships-gay Americans exulted in pride parades around the country, with placards, buttons, and even underwear declaring "Ding Dong DOMA's Dead." But the most consequential response to the ruling came from an unlikely source: the Internal Revenue Service. On Aug. 29, the IRS said spouses in legal gay marriages could refile tax returns as joint couples for up to three years after their weddings. For some, the change would potentially mean thousands of dollars in refunds.

机译：在6月26日美国最高法院裁定抵制《婚姻保护法》（DOMA）之后的几周内，1996年的法律禁止任何联邦承认同性关系，美国同性恋者在全国范围内因游行，标语，纽扣，甚至还宣称“丁东DOMA之死”的内裤。但是，对该裁定做出的最重要的回应来自一个不太可能的来源：国税局。美国国税局于8月29日表示，合法同性婚姻中的配偶可以在结婚后长达三年的时间内重新报税。对于某些人而言，此更改可能意味着数千美元的退款。

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《Business week》 |2013年第4348期|82-85|共4页
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John Cloud;
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2. The Effect of Recent Tax Changes on Taxable Income: Evidence from a New Panel of Tax Returns [J] . Bradley T. Heim Journal of Policy Analysis and Management . 2009,第1期

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3. How choice architecture can promote and undermine tax compliance: Testing the effects of prepopulated tax returns and accuracy confirmation [J] . van Dijk Wilco W., Goslinga Sjoerd, Terwel Bart W., Journal of behavioral and experimental economics . 2020,第Auga期

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4. Design Suggestions for Smart Tax Return Software Based on Reviewing Tax Compliance Literature [C] . Bo Zhang, Jingyu Zhang HCI International Conference on Human-Computer Interaction . 2020

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5. AN ANALYSIS OF THE IMPACT OF A CONTINGENT FEE FOR THE PREPARATION OF A TAX RETURN ON TAX PREPARER COMPLIANCE (TAX RETURN PREPARATION, UNITED STATES TREASURY DEPARTMENT, INTERNAL REVENUE SERVICE). [D] . BECK, DAISY SQUARE. 1998

机译：一项有关费用的准备对税收返还准备的影响的分析（税收返还准备，美国财政部，内部收入服务）。
6. Educational Attainment and Subjective Health and Well-Being; Diminished Returns of Lesbian Gay and Bisexual Individuals [O] . Shervin Assari, Mohsen Bazargan 2019

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8. Tax Information Security Guidelines for Federal, State and Local Agencies.Safeguards for Protecting Federal Tax Returns and Return Information [R] . 1998

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My Big Gay Tax Return

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