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The Big Business of College Sports: The Era of Professional Student Athletes

Amy J. N. Yurko

ATA Journal of Legal Tax Research2025https://doi.org/10.2308/jltr-2025-005article
AJG 1ABDC C
Weight
0.50

What the paper says

ABSTRACT The college sports industry is in the middle of a dramatic transformation. On June 6, 2025, U.S. District Court Judge Wilken officially approved the historic settlement between the National Collegiate Athletic Association (NCAA), schools, and players, ushering in a new era of revenue-sharing for Division I athletes. Commonly referred to as the House v. NCAA settlement, this settlement expressly allows Division I schools to directly compensate student athletes, effectively recharacterizing these athletes from amateurs to professionals. This paper explores these changes, including the history of college athletics, the recent rulings and NCAA pronouncements that have motivated this transformation, and the potential tax implications moving forward, focusing on the tax implications for college athletic programs. JEL Classifications: J3; K39; Z22; Z28.

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https://doi.org/https://doi.org/10.2308/jltr-2025-005

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@article{amy2025,
  title        = {{The Big Business of College Sports: The Era of Professional Student Athletes}},
  author       = {Amy J. N. Yurko},
  journal      = {ATA Journal of Legal Tax Research},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.2308/jltr-2025-005},
}

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The Big Business of College Sports: The Era of Professional Student Athletes

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.