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Appears in Collections:Faculty of Health Sciences and Sport Journal Articles
Peer Review Status: Refereed
Title: French 75% tax rate: An opportunity to optimize the attractiveness of the French soccer league
Author(s): Terrien, Mickael
Scelles, Nicolas
Durand, Christophe
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Keywords: competitive balance
professional team sports
sport economics
Issue Date: Aug-2016
Citation: Terrien M, Scelles N & Durand C (2016) French 75% tax rate: An opportunity to optimize the attractiveness of the French soccer league, International Journal of Sport Finance, 11 (3), pp. 183-203.
Abstract: This paper analyzes the impact of the French 75% income tax rate on the attractiveness of the French soccer league. The concerns are less about its financial implications for clubs than about the possible decrease in its attractiveness. A classical model of professional team sport leagues is employed to measure the Nash equilibrium competitive balance and the stock of talent to assess the effect of the new taxation. We then propose two hypotheses corresponding to specific situations in the French soccer league: “social and fiscal disparities between clubs” and “sugar daddy” behavior. The new model predicts a polarization of the league and an exodus of talent, which could be mitigated by revenue sharing.
Rights: Publisher policy allows this work to be made available in this repository. Published in International Journal of Sport Finance (2016) 11.3, pp. 183-203 by FiT Publishing. The original publication is available at:

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