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dc.contributor.advisorPlummer, Elizabeth
dc.contributor.authorRiesen, Matthew
dc.date2014
dc.date.accessioned2015-01-07T18:42:40Z
dc.date.available2015-01-07T18:42:40Z
dc.date.issued2014
dc.identifier293en_US
dc.identifier.urihttps://repository.tcu.edu/handle/116099117/7297
dc.description.abstractAs high earning individuals who compete in dozens of jurisdictions, professional athletes in the U.S. are highly targeted by tax regimes. In most major American sports leagues, franchises vying for a player's talent equalize their salary offers to compensate the player for differences in state and local income taxes. However, due to the NBA's luxury tax system, franchises' abilities to equalize salaries has become very costly for franchises, putting the burden of state and local income taxes on the player. This paper examines the effect state and local income taxes have on the National Basketball Association's All-Star free agents' migratory decisions.
dc.titleDo State And Local Taxes Affect NBA All-Stars' Migratory Decisions?
etd.degree.departmentAccounting
local.collegeNeeley School of Business
local.collegeJohn V. Roach Honors College
local.departmentAccounting


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