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001451892 001__ 1451892
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001451892 019__ $$a1354631728
001451892 020__ $$a9783031187902$$q(electronic bk.)
001451892 020__ $$a3031187903$$q(electronic bk.)
001451892 020__ $$z9783031187896
001451892 020__ $$z303118789X
001451892 0247_ $$a10.1007/978-3-031-18790-2$$2doi
001451892 035__ $$aSP(OCoLC)1355218285
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001451892 08204 $$a336.2/250973$$223/eng/20230104
001451892 1001_ $$aPropheter, Geoffrey.
001451892 24510 $$aMajor league sports and the property tax:$$bcosts and implications of a stealth tax expenditure /$$cGeoffrey Propheter.
001451892 260__ $$aCham :$$bSpringer,$$c2022.
001451892 300__ $$a1 online resource (201 p.).
001451892 4901_ $$aSports Economics, Management and Policy ;$$vv. 22
001451892 504__ $$aIncludes bibliographical references and index.
001451892 5050_ $$aIntroduction -- Property Tax Systems and their Administration -- Who Pays Which Property Taxes -- Estimating the Property Tax Expenditure -- What is the Property Tax Expenditure Worth? -- Public Service Cost of the Tax Expenditure -- Conclusion.
001451892 506__ $$aAccess limited to authorized users.
001451892 520__ $$aThis book updates the public policy dialogue on major league sports facilities and the property tax in the US. By providing a rigorous treatment of the property tax within the context of major league sports facilities, this volume clarifies the widely asserted claim that most major league teams do not pay property taxes. The chapters methodically lay out the property tax status of every activity major league facility, the actual worth of that property tax expenditure, and the impact of property tax exemptions on local public services. Using empirical data, the volume provides a foundation for informed policy making regarding major league sports facilities. As such, this book will be a useful tool for researchers and students in sports economics, sports management, public policy, and public finance, as well as practitioners involved in the policy process. Economists have extensively studied the billions of dollars that state and local governments have devoted to funding professional sports stadiums. However, the implicit subsidies that stadiums typically receive through property tax exemptions has received scant attention. In Major League Sports and the Property Tax, Geoffrey Propheter thoroughly examines the common practice of removing sports venues from local tax rolls, which results in millions of dollars in forgone tax revenue that is often not reported in the public accounting of costs. Propheter provides a detailed examination of how property taxes are administered and the implications that derive from stadium property tax exemptions and abatements. His comprehensive analysis presents stylized facts and specific examples that provide the most thorough treatment on the subject to date. The breadth of analysis and meticulous coverage of relevant issues demonstrates why Propheter has emerged as a leading expert on the economics of stadiums. This is perhaps the most important book on the public financing of stadiums written in the past decade, and anyone interested in stadium economics will want their own copy to read and reference. JC Bradbury, Professor of Economics, Kennesaw State University.
001451892 588__ $$aOnline resource; title from PDF title page (SpringerLink, viewed January 4, 2023).
001451892 650_0 $$aSports facilities$$xTaxation$$zUnited States.
001451892 650_0 $$aProperty tax$$zUnited States.
001451892 655_0 $$aElectronic books.
001451892 77608 $$iPrint version:$$aPropheter, Geoffrey$$tMajor League Sports and the Property Tax$$dCham : Springer International Publishing AG,c2022$$z9783031187896
001451892 830_0 $$aSports economics, management, and policy ;$$vv. 22.
001451892 852__ $$bebk
001451892 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-031-18790-2$$zOnline Access$$91397441.1
001451892 909CO $$ooai:library.usi.edu:1451892$$pGLOBAL_SET
001451892 980__ $$aBIB
001451892 980__ $$aEBOOK
001451892 982__ $$aEbook
001451892 983__ $$aOnline
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