How American states squeeze athletes (and remote workers)

Sports are big business in America. The country’s four largest professional leagues generate about $45bn in revenues a year, more than half of the total produced by leagues worldwide. That makes for plenty of richly paid stars—and income-generating opportunities for governments. Enter the “jock tax”, an attempt by states and cities to stake a claim to the earnings of visiting athletes.

Jock taxes gained attention in 1991 when Michael Jordan’s Chicago Bulls defeated the Los Angeles Lakers in the finals of the National Basketball Association—and California taxed them for their efforts. Illinois followed up with “Michael Jordan’s revenge” tax. Other states soon got in on the act, too. The public was pleased: not only were states taxing the rich, they were hitting the despised rivals of much-loved home teams.