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Tax writeoffs and the value of sports teams

Davis, Lance and Quirk, James (1975) Tax writeoffs and the value of sports teams. In: Management Science Applications to Leisure Time Operations. Studies in Management Science and Systems. No.4. North-Holland Publishing Company , Amsterdam, pp. 263-275. ISBN 0720487056.

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Because of IRS treatment of player contracts, purchase of a professional sports team offers a special tax shelter to investors. The effect of the tax shelter on valuation of a team is summarized, together with an analysis of current rates of return that can be earned from investing in “average” teams in baseball, football, and basketball. This paper addresses the problems posed in evaluating a professional sports team as a potential vehicle for investment. These problems arise because of the special tax sheltering advantages of team ownership.

Item Type:Book Section
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Additional Information:© 1975 North-Holland Publishing Company. Formerly SSWP 51.
Series Name:Studies in Management Science and Systems
Issue or Number:4
Record Number:CaltechAUTHORS:20171127-171120429
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Usage Policy:No commercial reproduction, distribution, display or performance rights in this work are provided.
ID Code:83481
Deposited By: Jacquelyn Bussone
Deposited On:28 Nov 2017 17:40
Last Modified:03 Oct 2019 19:06

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