Pro Athlete Tax Sparks Constitutional Soul Searching

Richard Molina

Pro Athlete Tax Sparks Constitutional Soul Searching

Richard Molina

Research output: Contribution to journal › Article › peer-review

Abstract

A recent Ohio Board of Tax Appeals (BTA) decision presents an interesting issue related to Cleveland's approach to taxing the the income of nonresident professional athletes. Not only is the case and the BTA's decision interesting, but it raises some grounds by which the City of Cleveland may face constitutional challenges.

Original language	American English
Journal	CPA Voice
State	Published - Jun 1 2014

Keywords

Accounting/Taxation; state taxation; local taxation; athletes -- taxation

Disciplines

Taxation

Cite this

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title = "Pro Athlete Tax Sparks Constitutional Soul Searching",

abstract = " A recent Ohio Board of Tax Appeals (BTA) decision presents an interesting issue related to Cleveland's approach to taxing the the income of nonresident professional athletes. Not only is the case and the BTA's decision interesting, but it raises some grounds by which the City of Cleveland may face constitutional challenges.",

keywords = "Accounting/Taxation; state taxation; local taxation; athletes -- taxation",

author = "Richard Molina",

note = "Molina, R. (2014, June). Pro athlete tax sparks constitutional soul searching. CPA Voice, 4-6. Retrieved from https://www.ohiocpa.com/news-resources/cpa-voice.",

year = "2014",

month = jun,

day = "1",

language = "American English",

journal = "CPA Voice",

}

TY - JOUR

T1 - Pro Athlete Tax Sparks Constitutional Soul Searching

AU - Molina, Richard

N1 - Molina, R. (2014, June). Pro athlete tax sparks constitutional soul searching. CPA Voice, 4-6. Retrieved from https://www.ohiocpa.com/news-resources/cpa-voice.

PY - 2014/6/1

Y1 - 2014/6/1

N2 - A recent Ohio Board of Tax Appeals (BTA) decision presents an interesting issue related to Cleveland's approach to taxing the the income of nonresident professional athletes. Not only is the case and the BTA's decision interesting, but it raises some grounds by which the City of Cleveland may face constitutional challenges.

AB - A recent Ohio Board of Tax Appeals (BTA) decision presents an interesting issue related to Cleveland's approach to taxing the the income of nonresident professional athletes. Not only is the case and the BTA's decision interesting, but it raises some grounds by which the City of Cleveland may face constitutional challenges.

KW - Accounting/Taxation; state taxation; local taxation; athletes -- taxation

UR - https://engagedscholarship.csuohio.edu/bus_facpub/94

M3 - Article

JO - CPA Voice

JF - CPA Voice

ER -

Pro Athlete Tax Sparks Constitutional Soul Searching

Abstract

Keywords

Disciplines

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