隐性补贴与体育设施的公有制:以圣克拉拉的李维斯体育场为例

Q4 Business, Management and Accounting

International Journal of Sport Management and Marketing Pub Date : 2020-01-01 DOI:10.1504/IJSMM.2020.110832

R. Baumann, Victor A. Matheson, Debra J. O'Connor

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引用次数: 2

摘要

位于加州圣克拉拉的李维斯体育场是私人融资/公共所有权安排的一个例子。而体育场呢?由于球场的建设没有导致直接的税收增加，这种所有权安排使得旧金山49人队可以避免对来自利维斯的收入征收多种税收。½年代体育场。我们估计，在莱维的头20年里，49人队节省的税收总额在1.06亿美元到2.13亿美元之间。与私人融资和拥有的选择相比。我们认为，私人融资/公有制安排中固有的税收节约代表了间接和隐性补贴。

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Hidden subsidies and the public ownership of sports facilities: a case study of Levi's Stadium in Santa Clara

Levi's Stadium in Santa Clara, California is an example of a private financing / public ownership arrangement. While the stadiumi?½s construction resulted in no direct tax increases, this ownership arrangement allows the San Francisco 49ers to avoid many types of taxes on the income generated from Levii?½s Stadium. We estimate the total tax savings to the 49ers at between $106 and $213 million over the first 20 years of Levii?½s Stadium compared with a privately financed and owned option. We argue that tax savings inherent in private financing / public ownership arrangements represent indirect and hidden subsidies.

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来源期刊

International Journal of Sport Management and Marketing Business, Management and Accounting-Business and International Management

CiteScore

1.00

自引率

0.00%

发文量

期刊介绍： The IJSMM, a refereed journal published four times per year, aims to present current practice and research in the area of sport management and marketing. The IJSMM is a unique publication useful for everyone interested in the new developments in sport management and marketing theory and practices.