Local Sales Tax Revenue Redistribution and Sports: The Case of Major League Soccer in Bridgeview

Source: Geoffrey Propheter, Public Budgeting & Finance, Vol. 34 no. 3, Fall 2014
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From the abstract:
This study examines the extent to which Toyota Park, a Major League Soccer (MLS) stadium in the Village of Bridgeview, redistributes municipal sales tax revenue by taking advantage of Illinois’s highly devolved local government structure. The analysis reveals that Toyota Park and its associated events are not statistically related to the village’s sales tax revenue. However, the stadium affects surrounding municipalities’ revenue; though, the odds a municipality will be a net winner or loser is nearly even.