{"title":"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","authors":"R. Baumann, Victor A. Matheson, Debra J. O'Connor","doi":"10.1504/IJSMM.2020.110832","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":35362,"journal":{"name":"International Journal of Sport Management and Marketing","volume":"1 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"Hidden subsidies and the public ownership of sports facilities: a case study of Levi's Stadium in Santa Clara\",\"authors\":\"R. Baumann, Victor A. Matheson, Debra J. O'Connor\",\"doi\":\"10.1504/IJSMM.2020.110832\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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.\",\"PeriodicalId\":35362,\"journal\":{\"name\":\"International Journal of Sport Management and Marketing\",\"volume\":\"1 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Sport Management and Marketing\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1504/IJSMM.2020.110832\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"Business, Management and Accounting\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Sport Management and Marketing","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1504/IJSMM.2020.110832","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"Business, Management and Accounting","Score":null,"Total":0}
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.
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.
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