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The Tax Collector Comes Knocking: An Evaluation of the State Income Taxation of Nonresident Professional Athletes and the Role of Congress
Academic journal article from Journal of Legal, Ethical and Regulatory Issues, Vol. 15, No. 1
Beginning of article
ABSTRACT
This treatise evaluates the evolution of a taxation tactic used by several state and local jurisdictions known as the "jock tax." This controversial method of taxation involves professional athletes and those associated with professional sport franchises paying taxes on money earned while working in a state in which the individuals do not reside. Implemented in the late 1980s and early 1990s, this form of taxation has added yet another way for some states to generate additional revenue. Specifically, this study examines the issues associated with implementing this form of income taxation including perceived monetary gains for local and state governments, limitations of …
