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Honors College Theses
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The Super Bowl and Individual State Income Taxes The Super Bowl and Individual State Income Taxes
Benjamin T. Cosby
Georgia Southern University
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The Superbowl and Individual State Income Taxes
An Honors Thesis submitted in partial fulfillment of the requirements for Honors in Accounting.
By
Benjamin Cosby
Under the mentorship of Dr. Britton McKay
ABSTRACT
Every year the NFL Super Bowl is held in a different state. Due to the differing state
income tax rates, there appears to be an incentive for the NFL Super Bowl to be held in
some states over others. Over the past 21 years, the Super Bowl has occurred more often
in low tax states, but there after analyzing the relationships between state income tax
rates, average state temperatures, and the states in which the Super Bowl has been held,
it appears that average state temperature is a more important factor in determining the
location of the Super Bowl, not state income tax rates.
Thesis Mentor:________________________
Dr. Britton Mckay
Honors Director:_______________________
Dr. Steven Engel
April 2020
Accounting
University Honors Program
Georgia Southern University
1
ACKNOWLEDGEMENTS
I would first like to thank Dr. McKay for mentoring me on this paper. She helped
me refine my ideas and questions and kept me on track. I would also like to thank Dr.
Denton for his seminar class. He helped me get started thinking about what my research
topic would be, and helped me feel confident about what I needed to do. I would next like
to thank my parents for always being there and supporting me. I wouldn’t have been able
to do any of the things I’ve done without them constantly being there for me and helping
me out. Lastly, I would like to thank all my friends for being there for me and keeping me
sane throughout these past four years.
2
I. INTRODUCTION
The Super Bowl: Background and History
Started on January 15, 1967 to commemorate the merger of the National Football
League and the rival American Football League, the NFL Super Bowl is the yearly
championship game held between that top two NFL football teams, in which the two
teams compete to see which one is the season champion. Since 2004, the Super Bowl has
been held on the first Sunday in February. Many Americans treat this day as if it were a
national holiday and gather with friends and family to eat, drink, and watch the game on
television, and tens of thousands of people flock to the stadium where the Super Bowl is
being held that year to watch the game in person (“Super Bowl in the United States”).
Revenues and Taxes
The Super Bowl generates a many different streams of revenue for all who take
part: revenues such as ticket sales, advertisement space on the television and radio,
concession sales, the cost of parking, hotel rooms, etc. Additionally, the players of each
team get a bonus based on whether their team wins or loses, as predetermined in the NFL
Collective Bargaining Agreement, and the players all earn a yearly salary, part of which
is from the time they spend on the Super Bowl. As with any revenues or income, these
various incomes are subject to multiple layers of taxation: federal income tax, state
income and sales tax, and potentially even local income and sales tax. While the taxes at
the federal level remain consistent regardless of where the Super Bowl is held, tax rates at
the state level vary widely, with some states having no state income tax, such as Florida
3
and Texas, and California having as high as a 12.3% individual income tax rate for the
highest tax bracket in the year 2020 (“State Individual Income Tax Rates 2000-2020”).
The “Jock Tax”
Under the United States Constitution, all states are given the authority to levy
various taxes on state residents and individuals who work in the state, and the authority to
authorize local municipalities within the state to do the same. Historically, individuals
who work in multiple states throughout the year, such as actors and television
personalities, have been required to pay taxes to the different states in which they have
worked, based on the amount of time they spent in the state or the portion of their income
that can be attributed to work functions performed in the state. In the 1980s, the salaries
of professional athletes started to increase, and as a result of this, states started to collect
individual income taxes from nonresident professional athletes who played games in the
state in what is commonly referred to as the “jock tax.” Even though many states have
adopted a “duty days” formula for taxing these athletes, taxing the athletes based on the
percentage of their days spent doing work functions that were spent in said state, there are
still large differences and inconsistencies in the ways different states levy taxes upon
these nonresident professional athletes, and this can cause filing taxes for these athletes to
be a complicated affair. In some instances, this can lead to athletes being taxed multiple
times on portions of their income (Difrischia).
Taxes are an important consideration for NFL players, in part because they are
paid so much, and also because the NFL imposes hard salary caps on the total amount
4
that any team can play their players in one year in an attempt to make teams equally
competitive and attractive to potential players, regardless of how much money the team
makes. In his paper Touchdowns, Sacks and Income Tax–How the Taxman decides who
wins the Super Bowl, Dr. Matthias Petutschnig analyzes the regular season win rates for
all NFL teams over the period of time from 1994 to 2016, and compares these with the
tax rates in the teams’ home states to conclude that there is a negative relationship
between the individual income tax rate in the team’s home state and the teams win rate in
the regular season. Dr. Petutschnig goes on to say that this is most likely because with the
salary cap placing an upper limit on the amount that NFL players can earn, talented
players who have high negotiating power are incentivized to negotiate to play for teams
located in states with lower individual income tax rates, thus maximizing the amount of
their paycheck that they get to keep at the end of the year.
Super Bowl Selection Process
Each year, the state, city, and stadium in which the Super Bowl is held has already
been decided years in advance. For example, as of May 23, 2018, the locations for the
Super Bowl had been decided through 2024 (Trope). According to Lauralys Shallow in
her article How Does the NFL Pick Super Bowl Cities? for CNN, “The deciding factor in
determining a Super Bowl city used to be warm weather.” Until 2018, the NFL gave
cities the opportunity to put together a bid and present it at a meeting of the 32 NFL
owners. After hearing all the bids, the owners would vote and decide on which city would
host the NFL Super Bowl. Starting in 2018, the NFL changed the bidding process, and
now the NFL reaches out to select cities to ask them if they would like to host the Super
5
Bowl. These cities then put together a pitch and present it to the owners, and the owners
vote. Some cities, such as Miami, Florida, have committees that work year-round to
prepare the city to compete to host the Super Bowl.
The Question
Given all of this, in my research I aim to determine if state individual income tax
rates are correlated with the yearly location of the Super Bowl. As secondary questions, I
also look to see if there is a correlation between average state temperature and the
location of the Super Bowl, and I also look to see if there is a correlation between the
average state temperature and state income tax rates. My hypothesis is that the Super
Bowl is held more frequently in states with low or no state income tax.
6
II. DISTRIBUTION OF TAX RATES
For tax rates, I obtained state individual income tax rate data for all 50 states and
Washington, D.C. over the 21-year period from 2000 to 2020 from the Tax Policy Center
website (“State Individual Income Tax Rates 2000-2020”) and looked at the highest
individual income tax rates, since the NFL is subject to minimum salary limits that put
NFL players into the highest tax brackets in all states. During this time period, there were
seven states who had no individual state income tax (Alaska, Florida, Nevada, South
Dakota, Texas, Washington, and Wyoming), and two states who only taxed income from
dividends and interest (New Hampshire and Tennessee). For the purposes of my research,
I counted New Hampshire and Tennessee as having a 0% tax rate, since any salary that
an NFL player would be receiving would be earned income and not taxed in either of
these states. It is worth noting that the Super Bowl has never been held in New
Hampshire or Tennessee.
There were also three states that calculated individual state income tax liability in
some years based off a percentage of the taxpayer’s federal income tax liability (North
Dakota, Rhode Island, and Vermont). In 2008, Rhode Island also gave taxpayers the
option to pay a flat rate regardless of tax bracket instead of calculating state income tax
liability based off federal income tax liability. Because the actual rate paid would vary
widely by individual, these years (North Dakota: 2000; Rhode Island: 2000-2008;
Vermont: 2000-2002, 2005-2006) were excluded from calculations. It is also worth
7
noting that the Super Bowl has never been held in North Dakota, Rhode Island, or
Vermont.
Taking these things into consideration, I calculated the average highest individual
state income tax rate for 2000 to 2020 for all 50 states and Washington D.C. (See
Appendix A). I also looked at the highest individual income tax rates in the states in
which the Super Bowl was held from 2000 to 2020.
Below, Figure 1 shows the distribution of average highest individual income tax
rates in the 50 states and Washington, D.C. from 2000 to 2020. The average tax rate
across the nation was 5.37%, with a standard deviation of 3.05% and a moderate left
skew. Twenty-one out of the 50 states and Washington D.C. have average rates that fell
in the (5.00%, 7.50%] bracket, which is almost twice as many as any other group. One
additional point is that the lowest bracket of [0.00%, 2.50%] contains nine states, but all
these states had no individual income taxes throughout this time period. There were no
states who had tax rates less than 2.5% but greater than 0%. The one state in the (10.00%,
12.50%] bracket was California, which had an average highest individual income tax rate
of 10.47% during this time period (see Appendix A).
8
Figure 1
In Figure 2 on the following page, the distribution of the highest individual
income tax rates in states where the Super Bowl was held appears quite different from
distribution of state average rates. The average tax rate for these states is 3.84%, with a
standard deviation of 3.97% and a heavy right skew. Nine out of the 21 years, the state in
which the Super Bowl was held fell in the [0.00%, 2.50%] bracket. For each of these
years, the state in which the Super Bowl was held had no state income tax. As before, the
only state to fall in the (10.00%, 12.50%] was California, with a 12.30% highest
individual income tax rate in the year 2016.
9
Figure 2
Table 1 shows a side-by-side comparison of the two distributions.
Tax Rate
% of State Average Highest
Individual Income Tax Rates
2000-2020
% of Super Bowl
State Highest
Individual Income
Tax Rates
2000-2020
[0%, 2.5%] 17.65% 42.86%
(2.5%, 5%]
13.73% 19.05%
(5%, 7.5%] 45.10% 19.05%
(7.5%, 10%] 21.57% 14.29%
(10%, 12.5%] 1.96% 4.76%
Comparison of Distributions
10
III. PLAYER PAYOUTS
In addition to looking at the distribution of tax rates, I researched the winning and
losing bonuses that NFL athletes get paid when their team plays in the Super Bowl to
determine how much tax that states stand to receive solely based on the direct amounts
athletes are paid for the Super Bowl. These numbers are estimates based on teams
consisting of a maximum of 53 players, and do not take into account the portion of a
player’s salary that would be allocated to the time that the player spend in the state and
performing work functions relevant to the Super Bowl, nor do they account for inflation.
The winning and losing bonus amounts were found in the NFL Collective Bargaining
Agreements for 1993, 2006, and 2011, where they are set years in advance. Therefore,
the tax liabilities presented in Table 2 represent the maximum income tax liability that
could arise from Super Bowl winning and losing bonuses.
It is worth noting that even the athletes on the losing team stand to owe well over
a thousand dollars in income taxes to the state just from playing in the game, and over the
21-year period that was analyzed, potentially as much as $5.67 million in state income
taxes were collected as a result of athletes receiving bonuses for playing in the Super
Bowl.
11
Table 2
Year
Win Bonus
per Player
Loss Bonus
per Player
State Tax Rate
State Income Tax
Liability Arising
from Win Bonus
per Player
State Income Tax
Liability Arising
from Loss Bonus
per Player
Total State Income Tax
Liability Arising from Super
Bowl Win Bonuses*
Total State Income Tax
Liability Arising from Super
Bowl Loss Bonuses*
Total State Income Tax
Liability Arising from Super
Bowl Bonuses*
2000 58,000$ 33,000$ Georgia 6.00% 3,480.00$ 1,980.00$ 184,440.00$ 104,940.00$ 289,380.00$
2001 58,000 34,500 Florida 0.00% - - - - -
2002 63,000 34,500 Louisiana 6.00% 3,780.00 2,070.00 200,340.00 109,710.00 310,050.00
2003 63,000 35,000 California 9.30% 5,859.00 3,255.00 310,527.00 172,515.00 483,042.00
2004 68,000 36,500 Texas 0.00% - - - - -
2005 68,000 36,500 Florida 0.00% - - - - -
2006 73,000 38,000 Michigan 3.90% 2,847.00 1,482.00 150,891.00 78,546.00 229,437.00
2007 73,000 38,000 Florida 0.00% - - - - -
2008 78,000 40,000 Arizona 4.54% 3,541.20 1,816.00 187,683.60 96,248.00 283,931.60
2009 78,000 38,000 Florida 0.00% - - - - -
2010 83,000 42,000 Florida 0.00% - - - - -
2011 83,000 42,000 Texas 0.00% - - - - -
2012 88,000 44,000 Indiana 3.40% 2,992.00 1,496.00 158,576.00 79,288.00 237,864.00
2013 88,000 44,000 Louisiana 6.00% 5,280.00 2,640.00 279,840.00 139,920.00 419,760.00
2014 92,000 46,000 New Jersey 8.97% 8,252.40 4,126.20 437,377.20 218,688.60 656,065.80
2015 97,000 49,000 Arizona 4.54% 4,403.80 2,224.60 233,401.40 117,903.80 351,305.20
2016 102,000 51,000 California 12.30% 12,546.00 6,273.00 664,938.00
332,469.00 997,407.00
2017 107,000 53,000 Texas 0.00% - - - - -
2018 112,000 56,000 Minnesota 9.85% 11,032.00 5,516.00 584,696.00 292,348.00 877,044.00
2019 118,000 59,000 Georgia 5.75% 6,785.00 3,392.50 359,605.00 179,802.50 539,407.50
2020 124,000 62,000 Florida 0.00% - - - - -
TOTAL: 3,752,315.20$ 1,922,378.90$ 5,674,694.10$
*Calculations are based on 53 players per team, and do not account for
inflation
State Income Tax Arising from Super Bowl Win/Loss Bonuses 2000-2020
12
IV. CORRELATION ANALYSES
In Figure 3, I analyzed the relationship between state income tax rates and the
location of the Super Bowl. For this analysis, I looked at the states that hosted the Super
Bowl between 2000 and 2020 and did not look at any of the states that did not host the
Super Bowl during this time. It is worth noting that all the states that have ever hosted the
Super Bowl also hosted the Super Bowl at least once between 2000 and 2020. At first
glance, there does appear to be a weak negative correlation (R
2
=-0.3872) between state
income tax rate, with the expected number of times a state has hosted the Super Bowl
decreasing by 0.27 for every 1.00% increase in a state’s highest individual income tax
rate. The two states that hosted the Super Bowl the most during this time (Florida: six
times, Texas: 3 times) both have no state income tax. However, at the 95% confidence
level, this correlation fails to be significant with a p-value of 0.0547 (See Appendix A
and Appendix C).
Figure 3
Arizona, 2
California, 2
Florida, 6
Georgia, 2
Indiana, 1
Louisiana, 2
Michigan, 1
Minnesota, 1
New Jersey, 1
Texas, 3
y = -0.2701x + 3.5022
R² = 0.3872
0
1
2
3
4
5
6
7
0.00 2.00 4.00 6.00 8.00 10.00 12.00
Times Hosted Super Bowl 2000
-2020
Avg State Income Tax Rate 2000-2020
Relationship between number of times hosted the Super
Bowl and average highest state individual income tax rates
2000-2020
out of states that have hosted the Super Bowl
p=0.054717
13
Figure 4 shows the correlation between average state temperature and the number
of times a state has hosted the Super Bowl out of the states that have hosted the Super
Bowl. The average state temperatures that I used are based off records from the National
Oceanic and Atmospheric Administration as far back as 1970, so I looked at the
correlation across all years that the Super Bowl has happened. With a p-value of 0.0351,
at the 95% confidence level there is a statistically significant moderate positive
correlation (R
2
=0.445) between average state temperature and the number of times a state
has hosted the Super Bowl. For every 1°F increase in average state temperature, on
average a state can be expected to have hosted 0.36 more times. The state that has hosted
the Super Bowl the most, Florida at 16 times, also has the highest average state
temperature out of states that have hosted the Super Bowl (See Appendix B and
Appendix C).
Figure 4
Arizona, 3
California, 12
Florida, 16
Georgia, 3
Indiana, 1
Louisiana, 10
Michigan, 2
Minnesota, 2
New Jersey, 1
Texas, 4
y = 0.3639x - 15.529
R² = 0.445
0
2
4
6
8
10
12
14
16
18
25 30 35 40 45 50 55 60 65 70 75
Times Hosted Super Bowl
Average State Temperature in Fahrenheit
Relationship between average state temperature
and times hosted the Super Bowl
out of states that have hosted the Super Bowl
p=0.035101
14
In Figure 5, I looked to see if there was a relationship between average state
temperature and the average highest state individual income tax rate for all 50 states and
Washington, D.C. in the years 2000 to 2020. I failed to find any evidence of a correlation
between average state temperature and average highest state income tax rates, with an R
2
value that was less than 0.01 and a correlation coefficient that is approximately 0. At the
95% confidence level, these results are not statistically significant with a p-value of
0.6179 (See Appendix A and Appendix C).
Figure 5
y = 0.0002x + 0.0403
R² = 0.0051
0.00%
2.00%
4.00%
6.00%
8.00%
10.00%
12.00%
25 30 35 40 45 50 55 60 65 70 75
Average Tax Rate (2000
-2020)
Average State Temperature in Fahrenheit
Relationship between average state temperature
and average state income tax rate from 2000-2020
p=0.617931247
15
V. CONCLUSION AND DISCUSSION
Conclusion
Based on the tax and location data from 2000 to 2020, at the 95% confidence
level there is no evidence to conclude that there is any correlation between state
individual income tax rates and the yearly location of the Super Bowl. There is evidence
to conclude that there is a positive correlation between average state temperature and the
location of the Super Bowl. It appears that the weak negative correlation observed in
Figure 3 is due to both Texas and Florida, both of which in the top three warmest states
that have hosted the Super Bowl, happening to have no state income tax. Lastly, I failed
to find any evidence to suggest that there is a correlation, positive or negative, between
average state temperature and highest average individual state income tax rates.
Discussion
Though it is tempting to look at the 16 times the Super Bowl has been hosted in
Florida, a state that has historically had no state income tax, and draw the conclusion that
the Super Bowl locations are skewed towards cities in states that have no state income
tax, it is also worth noting that the Super Bowl has been hosted in California 12 times,
and California is a state that has historically had some of the highest state income tax
rates. The state in which the Super Bowl was held the third most number of times,
Louisiana at 10 times, had an average highest individual income tax rate of 5.90% from
2000-2020. Based on this analysis, it does appear that the major factor in which states
host the Super Bowl is weather.
16
Additional Questions
During the research process, I came up with some questions that would be interesting
topics for future research:
• Given that the NFL changed the selection process for the Super Bowl locations
just in 2018, if the same analysis were to be conducted in the future, would there
still be no correlation?
• What factors contribute to a winning bid/pitch to host the Super Bowl? Are there
any factors that would make an otherwise competitive city unattractive as a
potential Super Bowl location?
17
Works Cited
“Average Annual Temperatures by USA State - Current Results.” Currentresults.Com,
2019, www.currentresults.com/Weather/US/average-annual-state-
temperatures.php.
CNN, Lauralys Shallow. “How Does the NFL Pick Super Bowl Cities?” CNN, 1 Feb.
2019, www.cnn.com/2019/02/01/us/how-nfl-picks-super-bowl-cities/index.html.
Accessed 10 Apr. 2020.
Difrischia, Richard R. “State and Local Taxation of Nonresident Athletes.” Journal of
State Taxation, vol. 18, no. 4, Spring 2000, p. 120.
“State Individual Income Tax Rates 2000-2020.” Tax Policy Center, 24 Feb. 2020,
www.taxpolicycenter.org/statistics/state-individual-income-tax-rates-2000-2020.
Accessed 29 Feb. 2020.
Library, Catherwood. Title: National Football League Management Council and
National Football League Players Association (NFLPA) (1993). 29 Mar. 1993.
NFL 2006 Collective Bargaining Agreement. Mar. 2006.
NFL 2011 Collective Bargaining Agreement. 4 Aug. 2011.
Petutschnig, Matthias. "Touchdowns, Sacks and Income Tax–How the Taxman decides
who wins the Super Bowl."
Rovell, Darren. “How Much Do Players Make in the Super Bowl? | The Action
Network.” Action Network, 3 Feb. 2019, www.actionnetwork.com/nfl/super-
bowl-53-players-salary-how-much-do-players-get-paid. Accessed 8 Apr. 2020.
“Super Bowl in the United States.” Www.Timeanddate.Com,
www.timeanddate.com/holidays/us/super-bowl. Accessed 11 Apr. 2020.
18
“Super Bowl Winners and Results - Super Bowl History - National Football League -
ESPN.” ESPN.Com, www.espn.com/nfl/superbowl/history/winners. Accessed 6
Feb. 2020.
Trope, Herbie. “Arizona, New Orleans Chosen as Super Bowl Hosts.” NFL.Com, 23 May
2018, www.nfl.com/news/story/0ap3000000933935/article/arizona-new-orleans-
chosen-as-super-bowl-hosts. Accessed 10 Apr. 2020.
19
Appendices
Appendix A
Tax data was obtained from www.taxpolicycenter.org/statistics/state-individual-income-
tax-rates-2000-2020
State
Average Individual Income Tax
Rate 2000-2020
Alabama
5.00%
Alaska 0.00%
Arizona 4.70%
Arkansas
6.93%
California
10.47%
Colorado
4.65%
Connecticut
5.73%
Delaware 6.36%
Florida 0.00%
Georgia
5.98%
Hawaii 9.60%
Idaho 7.64%
Illinois 3.77%
Indiana
3.36%
Iowa
8.94%
Kansas 5.93%
Kentucku 5.90%
Louisiana 6.00%
Maine 8.10%
Maryland 5.39%
Massachusetts
5.26%
Michigan 4.20%
Minnesota 8.52%
Mississippi 5.00%
Missouri 5.94%
Montana 7.88%
Nebraska 6.82%
Nevada 0.00%
New Hampshire (for
all years, tax rates
were set at 5% of
dividend and
interest income)
0.00%
New Jersey 8.69%
New Mexico 5.70%
New York 8.12%
North Carolina 7.15%
North Dakota 4.71%
Ohio 6.16%
Oklahoma 5.72%
Oregon 9.67%
Pennsylvania
3.02%
Rhode Island
6.64%
South Carolina 7.00%
South Dakota 0.00%
Tennessee (for all
years, tax rates were
set at 6% of divident
and interest income
0.00%
Texas 0.00%
Utah 5.76%
Vermont 9.09%
Virginia 5.48%
Washington 0.00%
West Virginia 6.50%
Wisconsin 7.29%
Wyoming 0.00%
Washington, D.C. 8.90%
Average 5.37%
20
Appendix B
Super Bowl yearly location data was obtained from
www.espn.com/nfl/superbowl/history/winners
Year
State City
Highest State Individual
Income Tax Rate in Year
2000 Georgia Atlanta
6.00%
2001
Florida Tampa, Fla. 0.00%
2002 Louisiana New Orleans 6.00%
2003
California
San Diego 9.30%
2004
Texas Houston 0.00%
2005
Florida Jacksonville, Fla. 0.00%
2006 Michigan Detroit 3.90%
2007 Florida Miami 0.00%
2008
Arizona Glendale, Ariz. 4.54%
2009 Florida
Tampa, Fla. 0.00%
2010 Florida Miami
0.00%
2011
Texas Arlington, Texas 0.00%
2012 Indiana Indianapolis
3.40%
2013 Louisiana
New Orleans 6.00%
2014 New Jersey
East Rutherford, N.J. 8.97%
2015 Arizona Glendale, Ariz.
4.54%
2016 California Santa Clara, Calif.
12.30%
2017
Texas Houston 0.00%
2018 Minnesota Minneapolis
9.85%
2019 Georgia Atlanta 5.75%
2020 Florida Miami
0.00%
Average 3.84%
SUPER BOWL LOCATION BY YEAR
21
Appendix C
State temperature data was obtained from www.currentresults.com/Weather/US/average-
annual-state-temperatures.php
State Average Temperature, °F
Alabama
62.8
Alaska
26.6
Arizona
60.3
Arkansas
60.4
California
59.4
Colorado
45.1
Connecticut
49.0
Delaware
55.3
Florida
70.7
Georgia
63.5
Hawaii
70.0
Idaho
44.4
Illinois
51.8
Indiana
51.7
Iowa
47.8
Kansas
54.3
Kentucky
55.6
Louisiana
66.4
Maine
41.0
Maryland
54.2
Massachusetts
47.9
Michigan
44.4
Minnesota
41.2
Mississippi
63.4
Missouri
54.5
Montana
42.7
Nebraska
48.8
Nevada
49.9
New Hampshire
43.8
New Jersey
52.7
New Mexico
53.4
New York
45.4
North Carolina
59.0
North Dakota
40.4
Ohio
50.7
Oklahoma
59.6
Oregon
48.4
Pennsylvania
48.8
Rhode Island
50.1
South Carolina
62.4
South Dakota
45.2
Tennessee
57.6
Texas
64.8
Utah
48.6
Vermont
42.9
Virginia
55.1
Washington
48.3
West Virginia
51.8
Wisconsin
43.1
Wyoming
42.0
Average State Temperature
