e-space
Manchester Metropolitan University's Research Repository

French 75% tax rate: An opportunity to optimize the attractiveness of the French soccer league

Terrien, M and Scelles, N and Durand, C (2016) French 75% tax rate: An opportunity to optimize the attractiveness of the French soccer league. International Journal of Sport Finance, 11 (3). pp. 183-203. ISSN 1558-6235

[img]
Preview

Download (5MB) | Preview

Abstract

©2016 West Virginia University. This paper analyzes the impact of the French 75% income tax rate on the attractiveness of the French soccer league. The concerns are less about its financial implications for clubs than about the possible decrease in its attractiveness. A classical model of professional team sport leagues is employed to measure the Nash equilibrium competitive balance and the stock of talent to assess the effect of the new taxation. We then propose two hypotheses corresponding to specific situations in the French soccer league: "social and fiscal disparities between clubs" and "sugar daddy" behavior. The new model predicts a polarization of the league and an exodus of talent, which could be mitigated by revenue sharing.

Impact and Reach

Statistics

Downloads
Activity Overview
9Downloads
51Hits

Additional statistics for this dataset are available via IRStats2.

Actions (login required)

Edit Item Edit Item