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Fiscal Effects

In: The Value of Sport

Author

Listed:
  • Christoph Breuer

    (German Sport University Cologne, Institute of Sport Economics and Sport Management)

  • Thomas Breuer

    (German Sport University Cologne, Institute of Sport Economics and Sport Management)

Abstract

This chapter examines the fiscal relevance of sports, showing that sports contribute substantially to public finances through tax revenues while benefiting from tax relief and subsidies. Drawing on national and international studies, the chapter illustrates that sports generate considerable fiscal returns at the federal, state, and municipal levels. Professional sports, particularly football, play a key role in this. However, the chapter also notes that not all publicly financed sports expenditures generate equivalent tax returns, particularly in the context of major sporting events.

Suggested Citation

  • Christoph Breuer & Thomas Breuer, 2026. "Fiscal Effects," Sports Economics, Management, and Policy, in: The Value of Sport, chapter 0, pages 73-80, Springer.
    • Handle: RePEc:spr:semchp:978-3-032-21510-9_4
    DOI: 10.1007/978-3-032-21510-9_4
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