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- W2267542186 abstract "Opening day of the Major League Baseball‟s 2<span>002 season fell on April 1 of that year. After the National Anthem was sung, the crowd applauded as the New York Mets took the field, and the umpire yelled, “play ball.” The State of New York also cheered. Why? New York, like a number of other states and localities, imposes an income tax on athletes that visit its borders. So, when Tex- as Rangers shortstop, Alex Rodriguez, the highest paid baseball player during the 2002 season with a salary of $22 million, played 4 regular season games in the Big Apple, he incurred a tax liability of approximately $34,250. This state income taxation of nonresident professional athletes is commonly referred to as “the jock tax.” This paper introduces the reader to the jock tax beginning with a brief explanation of state income taxes, continuing with a discussion of its complexi- ties and historical/current issues faced by athletes, teams and the states through implementation of the tax. The paper concludes with the broader implications of a state or local taxing jurisdiction's powers to tax its nonresident visitors. </span>" @default.
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- W2267542186 date "2011-01-31" @default.
- W2267542186 modified "2023-09-24" @default.
- W2267542186 title "The Jock Tax Contest: Professional Athletes Vs. The States - Background And Current Developments" @default.
- W2267542186 doi "https://doi.org/10.19030/jabr.v20i2.2202" @default.
- W2267542186 hasPublicationYear "2011" @default.
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