| Abstract | This study focused on the effectiveness and fairness of non-resident taxes paid by professional athletes. Specifically, I examined whether states increase their income tax revenues from the practice of taxing non-resident athletes after factoring in the credits they must grant. Pogrowski (2009) analyzed states’ non-resident income tax revenues, and concluded that a few states were able to significantly increase their tax revenues, while the majority only had slight increases. I completed a similar data analysis using 2013 data. This analysis includes the tax credits that a state must grant to its home athletes. I hypothesized that due to these tax credits, states only marginally increase their tax revenues. The results showed that while some states increased their revenues, some lost revenues, and many showed only marginal increases. |
