Business Commons^™

Pandora's Box Enters The Batter's Box: How The Tax Cuts And Jobs Act's Unintended Consequence Places Mlb, And All North American Leagues, In Tax Chaos, Kari Smoker, Alan Pogroszewski, Kyle Stitch, Kevin Arnold

Sport Management Faculty/Staff Publications

In lieu of an abstract, here is the article's first paragraph:

In the most recent collective bargaining agreement between Major League Baseball (“MLB”) and the Major League Baseball Players Association (“MLBPA”), the word “tax” appears 114 times. Some of these references pertain to MLB’s competitive balance tax.¹ First implemented in 2003 in lieu of a salary cap, the competitive balance tax is a three-tiered penalty assessed annually on teams with payroll exceeding a specified amount, or the “base tax threshold.” ² The assessment increases for each consecutive year the team exceeds the threshold, up to a maximum penalty of …

Update In Attitudes Towards Wage Equality In Gendered Professions, Emily Dane-Staples

Sport Management Faculty/Staff Publications

Employment research has asked diverse questions about job satisfaction, gender appropriate work, wage and compensation satisfaction and parity, and advancement. Most existing research has explored gender discrimination in traditional professions such as engineering, law, education, and medicine; notably absent is the billion dollar industry of sport. This research sought to remedy that shortcoming by exploring attitudes towards wage equality across gender for eight different professions, including coaching positions and that of a professional athlete. Survey results found that most respondents were in favor of wage equality across all professions, but the sport professions showed the greatest amount of variation. Differences …