Introduction

Geoffrey Propheter
Additional contact information
Geoffrey Propheter: University of Colorado Denver

Chapter Chapter 1 in Major League Sports and the Property Tax, 2022, pp 1-29 from Springer

Abstract: Abstract In this opening chapter I describe the contribution of this book to the sports facility economics and public finance disciplines. I introduce jargon and concepts to lay the foundation for topics I discuss in more detail elsewhere. Among the issues I review are: the definition and history of tax expenditures in general and property tax expenditures more specifically; statutory and economic property tax incidence; and defining the appropriate counterfactual for property tax expenditure analyses as it concerns sports facilities. I draw on past and current major league facility subsidy debates for illustration.

Date: 2022
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

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:spr:semchp:978-3-031-18790-2_1

Ordering information: This item can be ordered from
http://www.springer.com/9783031187902

DOI: 10.1007/978-3-031-18790-2_1

Access Statistics for this chapter

More chapters in Sports Economics, Management, and Policy from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().