Fiscal outcomes and tax impacts from stadium financing strategies in Arlington, Texas

Brian Mills, Mark S. Rosentraub, Jason Winfree and Michael B. Cantor

Public Money & Management, 2014, vol. 34, issue 2, 145-152

Abstract: This paper addresses the case of Arlington, Texas and its strategy of using a sales tax increase to fund the construction of its sports stadiums. While Arlington exported a large portion of the tax increase to nearby areas--and increased its monthly sales and use tax collections by nearly $1.7 million--the net outcome with respect to economic activity may not justify its use due to relatively large losses in taxable spending within the city. While certain industry sectors may be prime taxation targets due to unique characteristics of a given area, public managers must be aware of the potential to avoid these taxes due to how municipal boundaries are drawn.The financing lessons provided will be applicable to any tax increase implementation for facilities with temporary tenants or any other publicly-funded project, for example the Olympic Games and World Cup.

Date: 2014
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://hdl.handle.net/10.1080/09540962.2014.887550 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:pubmmg:v:34:y:2014:i:2:p:145-152

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/RPMM20

DOI: 10.1080/09540962.2014.887550

Access Statistics for this article

Public Money & Management is currently edited by Michaela Lavender

More articles in Public Money & Management from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().