Document Type and Release Option
Thesis (open access)
Dr. Britton McKay
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 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.
Cosby, Benjamin T., "The Super Bowl and Individual State Income Taxes" (2020). Honors College Theses. 502.