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Il Regime Fiscale Dei Calciatori: Un’Analisi Economica Comparata

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  • Stefano Vecchione
  • Francesco Addesa

Abstract

Introduzione – 1. Il Declino Competitivo del Calcio Italiano – 2. Il Rapporto di Lavoro Dipendente per un Calciatore Professionista – 3. IRPEF: Nozioni Generali e Risvolti nel Mondo Sportivo – 4. La Tassazione nelle Principali Leghe Europee – Conclusioni

Suggested Citation

  • Stefano Vecchione & Francesco Addesa, 2012. "Il Regime Fiscale Dei Calciatori: Un’Analisi Economica Comparata," Rivista di Diritto ed Economia dello Sport, Centro di diritto e business dello Sport, vol. 8(3), pages 49-71, dicembre.
    • Handle: RePEc:rde:rivdes:201203vecchione_addesa
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    References listed on IDEAS

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    1. Stefan Szymanski, 2010. "Income Inequality, Competitive Balance and the Attractiveness of Team Sports: Some Evidence and a Natural Experiment from English Soccer," Palgrave Macmillan Books, in: Football Economics and Policy, chapter 9, pages 182-201, Palgrave Macmillan.
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    3. Alessandro Petretto, 2009. "Personal Income Tax Theory, Equity and Incentives: Some Comments and Extensions," Rivista italiana degli economisti, Società editrice il Mulino, issue 1, pages 219-219.
    4. Fabrizio Montanari & Giacomo Silvestri, 2007. "Le determinanti della retribuzione tra risultati e caratteristiche individuali: il caso del campionato di calcio di serie A," Rivista di Diritto ed Economia dello Sport, Centro di diritto e business dello Sport, vol. 3(1), pages 91-106, Maggio.
    5. Alessandro Baroncelli & Raul Caruso, 2011. "The Organization And Economics Of Italian Serie A: A Brief Overall View," Rivista di Diritto ed Economia dello Sport, Centro di diritto e business dello Sport, vol. 7(2), pages 67-85, September.
    6. Stefan Szymanski, 2006. "The Economic Evolution of Sport and Broadcasting," Australian Economic Review, The University of Melbourne, Melbourne Institute of Applied Economic and Social Research, vol. 39(4), pages 428-434, December.
    7. Alberto Benoldi & Claudio Sottoriva, 2011. "La Disciplina Della Redazione Del Bilancio Di Esercizo Delle Società Di Calcio. Confronto Con L’Esperienza Internazionale Ed Impatto Del C.D. «Financial Fair Play»," Rivista di Diritto ed Economia dello Sport, Centro di diritto e business dello Sport, vol. 7(1), pages 147-191, June.
    8. Szymanski, Stefan, 2002. "Competitive Balance and Income Redistribution in Team Sports," Royal Economic Society Annual Conference 2002 173, Royal Economic Society.
    9. Raul Caruso & Marco Di Domizio, 2012. "Domanda Di Calcio E Violenza Negli Stadi: Un’Analisi Panel Sulla Serie A," Rivista di Diritto ed Economia dello Sport, Centro di diritto e business dello Sport, vol. 8(2), pages 41-66, settembre.
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    More about this item

    Keywords

    tassazione; calcio; ranking UEFA;
    All these keywords.

    JEL classification:

    • L86 - Industrial Organization - - Industry Studies: Services - - - Information and Internet Services; Computer Software
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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