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Entertainment, Arts, and Sports Law

2023

Tax

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Getting A Handle On The Taxation Of Sports Betting, Samuel Craig Dec 2023

Getting A Handle On The Taxation Of Sports Betting, Samuel Craig

Loyola of Los Angeles Entertainment Law Review

Sports betting is not merely a 21st century novelty; however, recent legislative and societal changes have allowed sports betting to bloom into a widespread phenomenon in America. The rapid emergence of sports betting in American life has caused states to react with legislation ranging from full-stop bans to partnerships with sportsbooks to capitalize on this lucrative and newly legal activity. While plenty of discussion can be found regarding the social and political considerations of legalizing gambling and related activities, no comprehensive legal scholarship has focused specifically on the taxation of sports betting. Sports betting exists in a relatively unique position …

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For The (Caleb) Love Of The Game, Let States Write Their Own Nil Rules: Why Federal Nil Legislation Would Create Inefficient And Unfair Tax Consequences For Collegiate Student-Athletes, Cecilia Barreca Jan 2023

For The (Caleb) Love Of The Game, Let States Write Their Own Nil Rules: Why Federal Nil Legislation Would Create Inefficient And Unfair Tax Consequences For Collegiate Student-Athletes, Cecilia Barreca

Marquette Sports Law Review

No abstract provided.

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