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- Title
Heads Up! Recent Federal and State Attempts to Address Nonresident Income Taxation Perpetuate Selective Enforcement and Unfairness of the "Jock Tax.".
- Authors
Pahuskin, Steven
- Abstract
The article analyzes state and federal attempts to expand enforcement of nonresident state income taxation and unfairness of the "Jock Tax," a selective enforcement of state income taxation on athletes in the U.S. It discusses the past issues with the jock tax, including selective enforcement, unfairness, and administrative complexity. It depicts that abolition of the jock tax is necessary to solve its current problems and historical administrative complexities.
- Subjects
UNITED States; INCOME tax; LAW enforcement; STATE taxation laws; TAXATION of athletes; UNITED States tax laws; NONRESIDENTS; TAX laws
- Publication
Tax Lawyer, 2011, Vol 64, Issue 4, p961
- ISSN
0040-005X
- Publication type
Article