Progressive taxation as a means for improving competitive balance

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Burg van der, Tsjalle and Prinz, Aloys (2005) Progressive taxation as a means for improving competitive balance. Scottish Journal of Political Economy, 52 (1). pp. 65-74. ISSN 0036-9292

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Abstract:The existing instruments for improving the competitive balance within a sports league, such as revenue sharing, restrictions on free agency and salary caps, all have their shortcomings. In this paper, we show that a progressive sports tax, the revenues of which are not redistributed to smaller teams in the league, could be a better instrument. From the broader perspective of the theory of optimum taxation, this instrument may have advantages as well.
Item Type:Article
Copyright:© 2005 Wiley InterScience
Faculty:
Management and Governance (SMG)
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Link to this item:http://purl.utwente.nl/publications/58450
Official URL:http://dx.doi.org/10.1111/j.0036-9292.2005.00335.x
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