The Impact of College Football Games on Local Sales Tax Revenue: Evidence from Four Cities in Texas

Dennis Coates and Craig Depken

Eastern Economic Journal, 2009, vol. 35, issue 4, 547 pages

Abstract: This paper analyzes the net impacts of college football games on the sales tax revenues and taxable sales of four mid-sized cities in Texas. The paper addresses the question in the title, but also asks whether state policy-makers might be justified in encouraging schools in their state to play one another based on the local economic impact those games will have. In general, our evidence suggests the answer to that question is no.

Date: 2009
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