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The Tax Benefits of Hosting the Super Bowl and the MLB All-Star Game: The Houston Experience

Author

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  • Dennis Coates

    () (University of Maryland, Baltimore County)

Abstract

This study adds to our knowledge of the effects of mega-events like Super Bowls and Major League Baseball All-Star games by looking specifically at a long time-series of monthly sales tax revenues to assess the impact of these events on the host city’s revenue. The analysis indicates that sales tax revenues in Houston may be statistically significantly higher as a result of the Super Bowl by as much as $5 million over the time of the game and its preceding festivities. The MLB All-Star game has a much smaller effect on revenues, though possibly as much as $1 million in extra sales tax revenues. Interestingly, there is no consistent evidence that these events raise the level of taxable sales activity, in total or in the retail or services sectors.

Suggested Citation

  • Dennis Coates, 2006. "The Tax Benefits of Hosting the Super Bowl and the MLB All-Star Game: The Houston Experience," International Journal of Sport Finance, Fitness Information Technology, vol. 1(4), pages 239-252, November.
  • Handle: RePEc:jsf:intjsf:v:1:y:2006:i:4:p:239-252
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    References listed on IDEAS

    as
    1. Rodney Fort, 2004. "Subsidies as incentive mechanisms in sports," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 25(2), pages 95-102.
    2. McDonald, Mark & Rascher, Daniel, 2000. "Does Bat Day Make Cents? The Effect of Promotions on the Demand for Major League Baseball," MPRA Paper 25739, University Library of Munich, Germany.
    3. Brown, Matthew & Nagel, Mark & McEvoy, Chad & Rascher, Daniel, 2004. "Revenue and Wealth Maximization in the National Football League: The Impact of Stadia," MPRA Paper 25741, University Library of Munich, Germany.
    4. McEvoy, Chad D. & Nagel, Mark S. & DeSchriver, Timothy D. & Brown, Matthew T., 2005. "Facility Age and Attendance in Major League Baseball," Sport Management Review, Elsevier, vol. 8(1), pages 19-41, May.
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    Citations

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    Cited by:

    1. Robert Baade & Robert Baumann & Victor Matheson, 2011. "Big Men on Campus: Estimating the Economic Impact of College Sports on Local Economies," Regional Studies, Taylor & Francis Journals, pages 371-380.
    2. Arne Feddersen & Wolfgang Maennig, 2013. "Mega-Events And Sectoral Employment: The Case Of The 1996 Olympic Games," Contemporary Economic Policy, Western Economic Association International, vol. 31(3), pages 580-603, July.
    3. Dennis Coates & Brad R. Humphreys, 2008. "Do Economists Reach a Conclusion on Subsidies for Sports Franchises, Stadiums, and Mega-Events?," Econ Journal Watch, Econ Journal Watch, vol. 5(3), pages 294-315, September.
    4. Dennis Coates & Craig A. Depken, II, 2008. "Do College Football Games Pay for Themselves? The Impact of College Football Games on Local Sales Tax Revenue," Working Papers 0802, International Association of Sports Economists;North American Association of Sports Economists.
    5. Robert Baumann & Victor Matheson, 2015. "Many Happy Returns? The Pro-Bowl, Mega-events, and Tourism in Hawaii," Working Papers 1501, International Association of Sports Economists;North American Association of Sports Economists.
    6. Philip K. Porter & Daniel M. Chin, 2012. "Economic Impact of Sports Events," Chapters,in: International Handbook on the Economics of Mega Sporting Events, chapter 15 Edward Elgar Publishing.
    7. Robert Baumann & Victor Matheson & Chihiro Muroi, 2008. "Bowling in Hawaii: Examining the Effectiveness of Sports-Based Tourism Strategies," Working Papers 0808, College of the Holy Cross, Department of Economics.
    8. Dennis Coates & Victor Matheson, 2011. "Mega-events and housing costs: raising the rent while raising the roof?," The Annals of Regional Science, Springer;Western Regional Science Association, pages 119-137.
    9. Michael A. Leeds, 2008. "Do Good Olympics Make Good Neighbors?," Contemporary Economic Policy, Western Economic Association International, vol. 26(3), pages 460-467, July.
    10. Victor Matheson, 2009. "Economics of the Super Bowl," Working Papers 0914, College of the Holy Cross, Department of Economics.
    11. Robert Baade & Victor Matheson, 2011. "An Evaluation of the Economic Impact of National Football League Mega-events," Working Papers 1119, International Association of Sports Economists;North American Association of Sports Economists.
    12. Robert Baade & Robert Baumann & Victor Matheson, 2007. "Down, Set, Hike: The Economic Impact of College Football Games on Local Economies," Working Papers 0701, International Association of Sports Economists;North American Association of Sports Economists.
    13. Dehring, Carolyn A. & Depken II, Craig A. & Ward, Michael R., 2008. "A direct test of the homevoter hypothesis," Journal of Urban Economics, Elsevier, vol. 64(1), pages 155-170, July.
    14. Dennis Coates, 2007. "Stadiums And Arenas: Economic Development Or Economic Redistribution?," Contemporary Economic Policy, Western Economic Association International, vol. 25(4), pages 565-577, October.
    15. Robert A Baade & Robert Baumann & Victor A Matheson, 2009. "Rejecting “Conventional” Wisdom: Estimating the Economic Impact of National Political Conventions," Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, pages 520-530.
    16. Dennis Coates & Craig A. Depken, II, 2006. "Mega-Events: Is the Texas-Baylor game to Waco what the Super Bowl is to Houston?," Working Papers 0606, International Association of Sports Economists;North American Association of Sports Economists.

    More about this item

    Keywords

    Super Bowl; Major League Baseball; sales tax revenue; mega-events;

    JEL classification:

    • L83 - Industrial Organization - - Industry Studies: Services - - - Sports; Gambling; Restaurants; Recreation; Tourism

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