What Sports Can Teach Tax Policymakers: Lessons from the Luxury Tax

USC Law and Economics Research Paper No. C12-6

USC Legal Studies Research Paper No. 12-10

7 Pages Posted: 15 May 2012

Date Written: May 15, 2012

Abstract

Luxury taxes are increasingly used by major sports leagues, such as Major League Baseball and the National Basketball Association, to raise revenue and affect behavior. This brief article lists three lessons that general tax policy can take from the sport world’s taxes, helping to make the case for a progressive spending tax on a national scale.

Suggested Citation

McCaffery, Edward J., What Sports Can Teach Tax Policymakers: Lessons from the Luxury Tax (May 15, 2012). USC Law and Economics Research Paper No. C12-6. Available at SSRN: https://ssrn.com/abstract=2060434

Edward J. McCaffery (Contact Author)

USC Gould School of Law ( email )

699 Exposition Boulevard
Los Angeles, CA 90089
United States
213-740-2567 (Phone)
213-740-5502 (Fax)

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