An Assessment of Potential Tax Revenue Lost by Major League Baseball Franchises via Roster Depreciation Allowance, and Proposals of How Reform Could Allow for the Reinvestment of These Tax Revenues in Ways that Support the Game

Student, A. (2021) An Assessment of Potential Tax Revenue Lost by Major League Baseball Franchises via Roster Depreciation Allowance, and Proposals of How Reform Could Allow for the Reinvestment of These Tax Revenues in Ways that Support the Game. Undergraduate thesis, University of Chichester.

[img] Text
202109.pdf - Submitted Version
Restricted to Registered users only
Available under License Creative Commons Attribution.

Download (577kB)

Abstract

This research is an attempt to quantify the annual impact of the roster depreciation allowance on the tax liability of Major League Baseball franchises. The research suggests reform of the roster depreciation allowance in a way that redirects tax savings to a collective investment fund whose application can benefit the sport at large. In order to demonstrate the impact of such a reform, this research focuses on the issue of declining American player diversity in MLB, and the ways in which this can be curbed.

Item Type: Thesis (Undergraduate)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Departments > Business School
Undergraduate Dissertations
Depositing User: Gail Graffham
Date Deposited: 05 Aug 2021 15:11
Last Modified: 05 Aug 2021 15:11
URI: http://eprints.chi.ac.uk/id/eprint/5915

Actions (login required)

View Item View Item