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- Title
The Untaxed King of South Beach: LeBron James and the NBA Salary Cap.
- Authors
Engler, Mitchell L.
- Abstract
The article presents an overview of the National Basketball Association (NBA) salary cap, which was developed to maintain competitive balance by blocking richer clubs from outspending the poorer ones for free-agent players in the U.S. It highlights the move of NBA team, Miami Heat, in using its no-tax advantage to acquire LeBron James, Dwayne Wade and Chris Bosh. The significance to make necessary salary cap adjustment for state taxes is also emphasized to provide a level playing field.
- Subjects
UNITED States; NATIONAL Basketball Association; SALARY caps in sports; MIAMI Heat (Basketball team); FREE agents (Sports); JAMES, LeBron, 1984-; U.S. states; TAXATION
- Publication
San Diego Law Review, 2011, Vol 48, Issue 2, p601
- ISSN
0036-4037
- Publication type
Article