Progressive taxation as a means for improving competitive balance

Tsjalle van der Burg; A Prinz

Progressive taxation as a means for improving competitive balance

Tsjalle van der Burg
, A Prinz

Research output: Contribution to journal › Article › Academic › peer-review

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.

Original language	Undefined
Pages (from-to)	65-74
Number of pages	10
Journal	Scottish journal of political economy
Volume	52
Issue number	1
Publication status	Published - 2005

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 10 Reduced Inequalities

Keywords

METIS-225542

Cite this

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AB - 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.

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