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Enhancing Tax Revenues Through Same Sex Marriage

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ENHANCING TAX REVENUES THROUGH SAME-SEX MARRIAGE

INTRODUCTION

Proponents of same-sex marriage have used arguments centered on equality, fairness, and microeconomic factors such as reducing taxes for couples who are married, pension inheritance, and Social Security benefits. Opponents of allowing same-sex couples to marry use religious, historical, and political arguments. There seems to be no common basis for one side to convince the other to change its collective mind. Opponents who use the argument that Judeo-Christian holy law declares homosexuality a sin and therefore encouraging sexual relations between people of the same sex by recognizing same-sex marriage is untenable. This argument, of course, requires belief that (1) the Judeo-Christian laws should be the basis for our federal laws, (2) they actually makes such a statement, and (3) that if they make such a statement that the proscription should be taken literally. If one doesn’t accept these assumptions, the argument isn’t compelling. Similarly, the argument that history is on the side opposing same-sex marriage presumes that there were no gay marriages historically and that what was appropriate in the past is also appropriate for the present. Proponents of same-sex marriage claim that the federal Constitution and other civil rights laws provide rights and protections for minorities equal to the rights and protections enjoyed by the majority, which are being denied to the homosexual minority. These arguments only make a point if the opposition believes that (1) marriage is a right that was considered under the federal laws, (2) that the gay population is a recognized minority, and (3) that they don’t presently have the rights that are due them. The side opposing same-sex marriage currently has the upper hand because popular opinion (though gradually waning over time) and political

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