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- W2063733497 abstract "Abstract The existing instruments for improving the competitive balance within a sports league, such as revenue sharing, restrictions on free agency and salary caps, all have their shortcomings. In this paper, we show that a progressive sports tax, the revenues of which are not redistributed to smaller teams in the league, could be a better instrument. From the broader perspective of the theory of optimum taxation, this instrument may have advantages as well." @default.
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- W2063733497 date "2005-02-01" @default.
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- W2063733497 title "PROGRESSIVE TAXATION AS A MEANS FOR IMPROVING COMPETITIVE BALANCE" @default.
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- W2063733497 doi "https://doi.org/10.1111/j.0036-9292.2005.00335.x" @default.
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