Play Here, Pay Here: An Analysis of the State Income Tax on Athletes
Richard R. Hawkins
University of West Florida - Haas Center for Business Research and Economic Development
Graduate of University of West Florida
Georgia State University - Department of Economics
State Tax Notes, Vol. 26, No. 8, November 25, 2002
The authors analyze and defend the state income tax on nonresident professional athletes.
Officials from all states who responded to their survey indicated that visiting athletes' income is taxable under more general rules for nonresidents.
Accepted Paper Series
Date posted: November 23, 2002
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