13,818 research outputs found
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Tax Implications for Same-Sex Couples
This week Americans will rush to complete their tax returns, and perhaps to write out a check to the Internal Revenue Service. For some taxpayers, the pain will be sharper, particularly for gay, lesbian, and bisexual individuals and their families. While same-sex couples in Massachusetts, Connecticut, and soon in Iowa and Vermont may marry, the federal government still does not recognize same-sex couples as married, no matter where they live. As a result, same-sex couples pay more in taxes and receive fewer benefits than do married different-sex couples
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Cost of Florida's Ban on Adoption by GLB Individuals and Same-Sex Couples
This memo estimates the impact on children and the cost to the State of Florida of the current prohibition on adoption by gay, lesbian, and bisexual (GLB) individuals and same-sex couples. We use data about the number of children adopted each year as a way to estimate the number of GLB individuals and same-sex couples who would be likely to serve as adoptive parents if the ban were not in place. Prohibiting GLB individuals and same-sex couples from adopting means that 165 children must remain in foster care or must have alternative adoptive homes recruited for them. As a result, we estimate that the ban costs the State of Florida over 3.4 million dollars in the first year
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The Effects of Marriage Equality in Massachusetts: A survey of the experiences and impact of marriage on same-sex couples
May 17th, 2009 marks the 5th year of marriage equality in the state of Massachusetts. To mark this anniversary, the Massachusetts Department of Public Health conducted the largest survey to date of married same-sex couples, the Health and Marriage Equality in Massachusetts (HMEM) survey. During the past year, four other states have extended marriage to same-sex couples and several other states are considering marriage legislation. The HMEM data allows us to address important questions that arise as other states consider whether to extend marriage to same-sex couples. The data provides answers to several key questions: Who is getting married? Why are same-sex couples getting married? What impact has marriage had on same-sex relationships? And, what impact has marriage had on the children of same-sex couples
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The Fiscal Impact of Extending Federal Benefits to Same-Sex Domestic Partners
This report finds that offering health and other benefits to the same-sex partners of federal employees would add 675 million, a small percentage of the federal budget. The report also takes into account the added federal income taxes that will be paid by federal employees if they sign a partner up for health insurance. It estimates the cost of including partners in retirement benefits, work injury and death compensation, and travel and relocation expenses. Many benefits offered to federal employees, such as life insurance and family and medical leave, can be offered to domestic partners at no additional cost to the federal government
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The Business Boost from Marriage Equality: Evidence from the Health and Marriage Equality in Massachusetts Survey
This brief draws on two sources of data, a survey and state-collected tax revenue data, and finds that marriages have had a positive economic effect on Massachusetts -- likely providing a boost of over $100 million to the state economy. Same-sex couples' weddings injected significant spending into the Massachusetts economy and brought out-of-state guests to the state, whose spending also added to the economic boost
Entanglement production in quantum decision making
The quantum decision theory introduced recently is formulated as a quantum
theory of measurement. It describes prospect states represented by complex
vectors of a Hilbert space over a prospect lattice. The prospect operators,
acting in this space, form an involutive bijective algebra. A measure is
defined for quantifying the entanglement produced by the action of prospect
operators. This measure characterizes the level of complexity of prospects
involved in decision making. An explicit expression is found for the maximal
entanglement produced by the operators of multimode prospects.Comment: Latex file, 7 page
Statistics of Oscillator Strengths in Chaotic Systems
The statistical description of oscillator strengths for systems like hydrogen
in a magnetic field is developed by using the supermatrix nonlinear
-model. The correlator of oscillator strengths is found to have a
universal parametric and frequency dependence, and its analytical expression is
given. This universal expression applies to quantum chaotic systems with the
same generality as Wigner-Dyson statistics.Comment: 11 pages, REVTeX3+epsf, two EPS figures. Replaced by the published
version. Minor changes
Surface criticality in random field magnets
The boundary-induced scaling of three-dimensional random field Ising magnets
is investigated close to the bulk critical point by exact combinatorial
optimization methods. We measure several exponents describing surface
criticality: for the surface layer magnetization and the surface
excess exponents for the magnetization and the specific heat, and
. The latter ones are related to the bulk phase transition by the
same scaling laws as in pure systems, but only with the same violation of
hyperscaling exponent as in the bulk. The boundary disorders faster
than the bulk, and the experimental and theoretical implications are discussed.Comment: 6 pages, 9 figures, to appear in Phys. Rev.
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