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 theses, University of Chichester.

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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.

Publication Type: Theses (Undergraduate)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Academic Areas > Business School
Student Research > Undergraduate
Depositing User: Gail Graffham
Date Deposited: 05 Aug 2021 15:11
Last Modified: 05 Aug 2021 15:11
URI: https://eprints.chi.ac.uk/id/eprint/5915

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