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

    Terrien, M, Scelles, N ORCID logoORCID: https://orcid.org/0000-0002-6177-5307 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

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    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.

    Item Type: Article
    Peer-reviewed: Yes
    Date Deposited: 23 Mar 2020 16:10
    Publisher: Fitness Information Technology
    Additional Information: This is an Author Accepted Manuscript of a paper accepted for publication in International Journal of Sport Finance, published by and copyright Fitness Information Technology.
    Divisions: Faculties > Business and Law
    Subject terms: Social Sciences, Hospitality, Leisure, Sport & Tourism, Social Sciences - Other Topics, sport economics, professional team sports, competitive balance, taxation, FINANCIAL FAIR PLAY, COMPETITIVE BALANCE, SPORTS LEAGUES, EUROPEAN FOOTBALL, TEAM SPORTS, CLUBS, GAME, SUPERSTARS, CRISIS, MARKET, 1499 Other Economics, 1502 Banking, Finance and Investment
    URI: https://e-space.mmu.ac.uk/id/eprint/625412
    ISSN 1558-6235
    e-ISSN 1930-076X

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