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"Show Me The Money!"-Analyzing The Potential State Tax Implications Of Paying Student-Athletes, Kathryn Kisska-Schulze, Adam Epstein
"Show Me The Money!"-Analyzing The Potential State Tax Implications Of Paying Student-Athletes, Kathryn Kisska-Schulze, Adam Epstein
Adam Epstein
On March 26, 2014, the Chicago district (Region 13) of the National Labor Relations Board (NLRB) ruled that Northwestern University football players qualify as employees and can unionize and bargain collectively, a decision which contravenes the National Collegiate Athletic Association’s (NCAA) core principle of amateurism. Shortly after, Northwestern University filed an appeal with the NLRB in Washington, D.C. to quash the prior Region 13 decision. This case has added fuel to the longstanding debate over whether student-athletes should be paid. Amidst arguments both for and against supporting the pay-for-play model from a purely compensatory stance, there has been minimal focus …