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Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/24067
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dc.contributor.authorTerrien, Mickaelen_UK
dc.contributor.authorScelles, Nicolasen_UK
dc.contributor.authorDurand, Christopheen_UK
dc.date.accessioned2017-05-29T23:58:03Z-
dc.date.available2017-05-29T23:58:03Z-
dc.date.issued2016-08en_UK
dc.identifier.urihttp://hdl.handle.net/1893/24067-
dc.description.abstractThis 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.en_UK
dc.language.isoenen_UK
dc.publisherFiT Publishingen_UK
dc.relationTerrien 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. http://fitpublishing.com/journals/international-journal-sport-finance-ijsf-113en_UK
dc.rightsPublisher 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: http://fitpublishing.com/articles/french-75-tax-rate-opportunity-optimize-attractiveness-french-soccer-leagueen_UK
dc.subjectcompetitive balanceen_UK
dc.subjectprofessional team sportsen_UK
dc.subjectsport economicsen_UK
dc.subjecttaxationen_UK
dc.titleFrench 75% tax rate: An opportunity to optimize the attractiveness of the French soccer leagueen_UK
dc.typeJournal Articleen_UK
dc.citation.jtitleInternational Journal of Sport Financeen_UK
dc.citation.issn1930-076Xen_UK
dc.citation.issn1558-6235en_UK
dc.citation.volume11en_UK
dc.citation.issue3en_UK
dc.citation.spage183en_UK
dc.citation.epage203en_UK
dc.citation.publicationstatusPublisheden_UK
dc.citation.peerreviewedRefereeden_UK
dc.type.statusVoR - Version of Recorden_UK
dc.identifier.urlhttp://fitpublishing.com/journals/international-journal-sport-finance-ijsf-113en_UK
dc.author.emailnicolas.scelles@stir.ac.uken_UK
dc.contributor.affiliationUniversity of Caenen_UK
dc.contributor.affiliationSporten_UK
dc.contributor.affiliationUniversity of Caenen_UK
dc.identifier.isiWOS:000392463700001en_UK
dc.identifier.scopusid2-s2.0-85019142533en_UK
dc.identifier.wtid552691en_UK
dc.contributor.orcid0000-0002-6177-5307en_UK
dc.date.accepted2016-02-22en_UK
dcterms.dateAccepted2016-02-22en_UK
dc.date.filedepositdate2016-08-17en_UK
rioxxterms.apcnot requireden_UK
rioxxterms.typeJournal Article/Reviewen_UK
rioxxterms.versionVoRen_UK
local.rioxx.authorTerrien, Mickael|en_UK
local.rioxx.authorScelles, Nicolas|0000-0002-6177-5307en_UK
local.rioxx.authorDurand, Christophe|en_UK
local.rioxx.projectInternal Project|University of Stirling|https://isni.org/isni/0000000122484331en_UK
local.rioxx.freetoreaddate2016-08-31en_UK
local.rioxx.licencehttp://www.rioxx.net/licenses/under-embargo-all-rights-reserved||2016-08-31en_UK
local.rioxx.licencehttp://www.rioxx.net/licenses/all-rights-reserved|2016-08-31|en_UK
local.rioxx.filenameaIJSF11_3_Scelles_etal.pdfen_UK
local.rioxx.filecount1en_UK
local.rioxx.source1558-6235en_UK
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