Play Here, Pay Here: An Analysis of the State Income Tax on Athletes

Posted: 23 Nov 2002

See all articles by Richard R. Hawkins

Richard R. Hawkins

University of West Florida - Haas Center for Business Research and Economic Development

Terri Slay

Graduate of University of West Florida

Sally Wallace

Georgia State University - Department of Economics; University of Pretoria

Abstract

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.

Suggested Citation

Hawkins, Richard R. and Slay, Terri and Wallace, Sally, Play Here, Pay Here: An Analysis of the State Income Tax on Athletes. State Tax Notes, Vol. 26, No. 8, November 25, 2002. Available at SSRN: https://ssrn.com/abstract=354180

Richard R. Hawkins (Contact Author)

University of West Florida - Haas Center for Business Research and Economic Development ( email )

Pensacola, FL 32514
United States
(850) 474-2661 (Phone)

Terri Slay

Graduate of University of West Florida

11000 University Parkway
Pensacola, FL 32514-5750
United States

Sally Wallace

Georgia State University - Department of Economics ( email )

Department of Economics
35 Broad Street, 6th Floor
Atlanta, GA 30303-3083
United States
(404) 413-0046 (Phone)

University of Pretoria ( email )

Physical Address Economic and Management Sciences
Pretoria, Gauteng 0002
South Africa

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