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- A luxury tax in professional sports is a surcharge put on the aggregate payroll of a team to the extent to which it exceeds a predetermined guideline level set by the league. The ostensible purpose of this "tax" is to prevent teams in major markets with high incomes from signing almost all of the more talented players and hence destroying the competitive balance necessary for a sport to maintain fan interest. The money derived from the "tax" is either divided among the teams that play in the smaller markets, presumably to allow them to have more revenue to devote toward the contracts of high-quality players, or in the case of Major League Baseball, used by the league for other pre-defined purposes. In North America, Major League Baseball has implemented the luxury tax system. The National Basketball Association also has a luxury tax provision; its utility is somewhat limited by the fact that the league also has a salary cap provision. The "hard" salary cap of the National Football League and the National Hockey League has prevented any need for a luxury tax arrangement. (en)
- La taxe de luxe (luxury tax en anglais) est une stratégie, mise en place dans certains sports professionnels en Amérique du Nord, visant à limiter les disparités de masse salariale entre les clubs d'une même ligue. Elle consiste à faire payer à un club une pénalité financière lorsque la somme des salaires de ses joueurs dépasse un plafond salarial défini par la ligue. Dans les ligues utilisant ce système, ce plafond salarial est désigné par le terme soft cap ; cela signifie que les clubs sont autorisés à dépasser ce seuil. Dans les ligues ayant instauré un plafond salarial maximal à ne pas dépasser, on parle de hard cap. Les ligues majeures de baseball (MLB) ainsi que la NBA en basket-ball utilisent un système de taxe de luxe. La Ligue nationale de hockey, la NFL en football américain ainsi que la MLS en soccer (football) ont instauré un hard cap, soit un budget maximal pour chaque équipe. (fr)
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- A luxury tax in professional sports is a surcharge put on the aggregate payroll of a team to the extent to which it exceeds a predetermined guideline level set by the league. The ostensible purpose of this "tax" is to prevent teams in major markets with high incomes from signing almost all of the more talented players and hence destroying the competitive balance necessary for a sport to maintain fan interest. The money derived from the "tax" is either divided among the teams that play in the smaller markets, presumably to allow them to have more revenue to devote toward the contracts of high-quality players, or in the case of Major League Baseball, used by the league for other pre-defined purposes. (en)
- La taxe de luxe (luxury tax en anglais) est une stratégie, mise en place dans certains sports professionnels en Amérique du Nord, visant à limiter les disparités de masse salariale entre les clubs d'une même ligue. Elle consiste à faire payer à un club une pénalité financière lorsque la somme des salaires de ses joueurs dépasse un plafond salarial défini par la ligue. (fr)
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- Taxe de luxe (sport) (fr)
- Luxury tax (sports) (en)
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