We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Tax Avoidance: How Income Tax Rates Affect the Labor Migration Decisions of NBA Free Agents.
- Authors
Kopkin, Nolan
- Abstract
By using a data set of professional basketball players' free agent contracts from the National Basketball Association (NBA) between the 2001-2002 and 2007-2008 seasons, which has rich data on worker productivity, the author is able to identify the effect that changes in income tax rates have on the labor migration decisions of NBA free agents. After controlling for other observable characteristics of teams, cities, and states, the author finds that an increase in the marginal income tax rate faced by NBA basketball players that play for a given team leads to a decrease in the average skill of the NBA free agents that migrate to that team.
- Subjects
TAX evasion; INCOME tax; LABOR mobility; FREE agents (Sports); NATIONAL Basketball Association; BASKETBALL players
- Publication
Journal of Sports Economics, 2012, Vol 13, Issue 6, p571
- ISSN
1527-0025
- Publication type
Article
- DOI
10.1177/1527002511412194