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overcome these difficulties by studying European football (soccer) clubs during 1990-2020. Detailed microdata from this setting …
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This paper analyzes the effects of top earnings tax rates on the international migration of football players in Europe …. We construct a panel dataset of top earnings tax rates, football player careers, and club performances in the first … number of tax and institutional changes: (a) the 1995 Bosman ruling which liberalized the European football market, (b) top …
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