Carpenter, ChristopherDasgupta, KabirPlum, Alexander2024-01-102024-01-1013/12/2023Economics Letters, ISSN: 0165-1765 (Print); 0165-1765 (Online), Elsevier. doi: 10.1016/j.econlet.2023.1114930165-17650165-1765http://hdl.handle.net/10292/17084We provide the first evidence on sexual orientation and earnings in New Zealand (NZ), one of the most inclusive countries for LGBTQ+ people in the world. We use confidential linked census-tax data to compare outcomes for individuals in same-sex couples versus different-sex couples. We find patterns of earnings differentials in NZ that are strikingly similar to those documented in other developed countries: men in same-sex couples earn about 7 percent less than otherwise similar men in different-sex couples while women in same-sex couples earn about 6 percent more than otherwise similar women in different-sex couples.© 2023. This manuscript version is made available under the CC-BY-NC-ND 4.0 license https://creativecommons.org/licenses/by-nc-nd/4.0/.https://creativecommons.org/licenses/by-nc-nd/4.014 EconomicsEconomics38 Economicsearningssexual orientationNew Zealandadministrative taxdatapopulation censusJournal ArticleOpenAccess10.1016/j.econlet.2023.111493