#  How Athletes’ Taxes Can Solve the Affordable Housing Crisis 

 





**A visiting scholar and former NFL and MLB player introduces an innovative solution to the global housing crisis: harnessing the billions of dollars in taxes that athletes and entertainers contribute annually.**



 

October 23, 2025

 

 

 Vernand Morency 

 ![Illustration of housing development sitting in the middle of an athletic field and stadium.](/sites/g/files/omnuum8931/files/2025-10/16_9%20%281920x1080%29.png)

 

*Illustration credit: Kristin Caulfield,* [*Fast Ink*](https://unsplash.com/illustrations/a-group-of-buildings-with-a-blue-sky-in-the-background-LkeHyM9_8PY) *and* [*Hartono Creative Studio*](https://unsplash.com/illustrations/a-soccer-field-with-a-sky-background-sqvxsFFNsrc) for Unsplash+---

In the interconnected world of entertainment and professional sports, superstars like Lionel Messi, Cristiano Ronaldo, Taylor Swift, and LeBron James captivate millions across continents. Yet behind their public personas lies a complex financial reality: international athlete and entertainer taxation systems that generate substantial revenue.

This international tax system is *in addition* to state and federal taxation from their home countries. When Taylor Swift embarks on her global tours, performing in stadiums from London to Tokyo, she becomes subject to a complex array of international tax obligations. Similarly, when Messi plays for Inter Miami but travels to compete internationally, or when Premier League footballers participate in Champions League matches across Europe, they trigger taxation systems in multiple jurisdictions.

As a former professional athlete, I have witnessed firsthand the taxation complexities that come with competing at the highest levels across multiple jurisdictions. The international athlete taxation systems, which generate billions of dollars annually, can be harnessed to drive meaningful change in global housing policy. In my research, I explore the mechanics of how this could work, and I look to promising housing policies and taxation schemes from around the world as models to guide reforms. In a time of profound global socioeconomic shifts, an unexpected solution to the worldwide affordable housing crisis emerges from the intersection of international sports, taxation, and community development.

The housing crisis is not confined to any single nation. According to the [International Monetary Fund](https://www.imf.org/en/Publications/fandd/issues/2024/12/the-housing-affordability-crunch-deniz-igan), the pandemic and subsequent return of inflation set off the world's worst housing affordability crisis in more than a decade, spilling across some of the largest advanced economies. [UN-Habitat](https://unhabitat.org/wcr/) reports that the world needs to build 96,000 affordable homes every day to house the three billion people who will need adequate housing by 2030.

## The Hidden Revenue Stream

This global crisis demands global solutions. While individual nations grapple with their unique housing challenges, there exists an underutilized international revenue stream with transformative potential: the complex web of athlete and entertainer taxation systems that span continents and generate billions in revenue annually.

The foundation for international athlete taxation lies in Article 17 of the [OECD Model Tax Convention](https://www.oecd.org/tax/treaties/model-tax-convention-on-income-and-on-capital-condensed-version-20745419.htm), which states that income generated from an athlete's personal activities—such as talks or appearances—can be taxed in the source country where the activity is taking place, regardless of whether the payment is directed to someone other than the athlete, such as his/her team. This framework has enabled countries worldwide to develop sophisticated taxation systems that capture revenue from visiting athletes and entertainers, extending this logic to taxing games played outside of the residential state or country.

The scale of international sports and entertainment has grown exponentially. The [English Premier League](https://www.deloitte.com/uk/en/services/consulting/research/annual-review-of-football-finance-premier-league-clubs.html) alone generates billions in global revenue, with players from dozens of countries competing across multiple jurisdictions. In the United States, the “jock tax” generated a projected $295 million in 2024, according to the [National Taxpayers Union Foundation](https://www.ntu.org/foundation/detail/suggested-title-jock-taxes-juice-that-isnt-worth-the-squeeze). However, this represents just one piece of a much larger global puzzle, as European nations have implemented far more sophisticated athlete taxation regimes that often generate substantially more revenue.

   ![Bar graph shows the rates of homelessness per 100,000 people in 22 countries in the year 2023. The UK has the highest rate, around 410 per 100K people, and Japan the lowest at just over 0. ](/sites/g/files/omnuum8931/files/styles/hwp_1_1__720x720_scale/public/2025-10/HomelessnessRate.png?itok=DEP9X_JX) 

 

*Credit:* [*Our World in Data*](https://ourworldindata.org/grapher/homelessness-rate-point-in-time-count)*. Data source: OECD (2024)*## Why the Jock Tax is Unique

In the US, the jock tax represents a fundamentally different approach to taxation than the income tax obligations faced by regular business travelers. While most workers who travel for business enjoy significant protection from out-of-state taxation, athletes and entertainers face immediate tax obligations from their first day of work in any jurisdiction.

The key difference lies in what tax experts call the "twelve-day rule." According to legal precedent established in cases like [*Hillenmeyer v. Cleveland Board of Revenue*](https://www.supremecourt.ohio.gov/rod/docs/pdf/0/2015/2015-ohio-1623.pdf), "a municipal corporation shall not tax the compensation paid to a nonresident individual…on twelve or fewer days in a calendar year unless…The individual is a professional entertainer or professional athlete, the promoter of a professional entertainment or sports event, or an employee of such a promoter..." When a typical person travels on business to another state for several days or even weeks, they usually won't pay out-of-state income tax, as long as their total workdays in that jurisdiction remain below the threshold.

In contrast, athletes and entertainers have no such exemption and are taxed from day one in every state where they perform. According to [*The Hustle*](https://thehustle.co/why-athletes-and-some-remote-workers-owe-a-jock-tax-wherever-they-go), "Unlike, say, nurse practitioners or graphic designers, jurisdictions know exactly when athletes are in town. They know how much they make. And they know how to go after them." This creates a unique enforcement advantage that makes athlete taxation far more systematic and reliable.

### Table 1: State and Local Income Tax Quarterback Kirk Cousins Owes to Each State Per Road Game on His $62.5 Million 2024 Salary

SortThis table shows the potential tax revenues that theoretically could be directed to affordable housing initiatives. Note: Kirk Cousins paid $61,981 in Georgia state income tax for each game he played in 2024. For states where he paid a jock tax, Georgia offers a credit against its own state tax, as in the example of North Carolina. Jock tax levels vary from state to state. *Credit:* [*National Taxpayers Union Foundation*](https://www.ntu.org/foundation/detail/suggested-title-jock-taxes-juice-that-isnt-worth-the-squeeze)  
  
\* includes Philadelphia local income tax liability  
\*\* The Washington Commanders play in Landover, MD. Includes Prince George's county income tax liability.  
 OpponentStateJock Tax OwedGeorgia State Income Tax OwedTotal State/Local Income Tax PaidCarolina Panthers

North Carolina

$50,808

$11,173

$61,981

New Orleans Saints

Louisiana

$65,451

$0

$65,451

Tampa Bay Buccaneers

Florida

$0

$61,981

$61,981

Denver Broncos

Colorado

$49,676

$12,305

$61,981

Las Vegas Raiders

Nevada

$0

$61,981

$61,981

Philadelphia Eagles

Pennsylvania

$80,648*

$0

$80,648

Washington Commanders

Maryland

$101,046**

$0

$101,046

Minnesota Vikings

Minnesota

$111,035

$0

$111,035





  
However, this system has raised important questions about representation and transparency. [Dr. David J. Harris](https://m.youtube.com/watch?v=9uGZljvUnDo&pp=0gcJCfwAo7VqN5tD), emeritus managing director of the Charles Hamilton Houston Institute for Race & Justice at Harvard Law School, has labeled the lack of transparency in athlete taxation the ["shut up and dribble tax"](https://www.npr.org/sections/thetwo-way/2018/02/19/587097707/laura-ingraham-told-lebron-james-to-shutup-and-dribble-he-went-to-the-hoop)—a phrase derived from the widely publicized 2018 incident in which Fox News host Laura Ingraham told NBA star LeBron James to "shut up and dribble" after he criticized political leadership. This term suggests that athletes should focus solely on their performance and refrain from questioning how their tax contributions are used across different jurisdictions.

## Global Athlete Taxation in Practice

European nations have developed sophisticated athlete taxation regimes that demonstrate the global revenue potential of this approach. [France offers](https://altiqa.group/en/blog/vedf-taxation-international-context) sportspersons who were not French residents for the past five calendar years a 50 percent income tax exemption on employment income for eight years, while [Italy has implemented](https://www.mondaq.com/italy/income-tax/1231860/updates-on-special-tax-regimes-for-athletes) two alternative special tax regimes for qualifying professional athletes moving their tax residence to Italy. [Spain’s “Beckham Law,”](https://www.immigrationspain.es/en/beckham-law/) implemented in 2005, allowed foreign players to be taxed at 24.75 percent, attracting numerous international football stars to La Liga while generating substantial revenue. A 24.75 percent rate is relatively low compared to the average individual in Spain, where top marginal rates exceed 40 percent, and dramatically lower than what athletes in the United States typically pay, as combined federal, state, and local taxes can often reach 40–50 percent, making Spain’s regime both appealing to international talent and fiscally beneficial to the state.

These diverse systems demonstrate that international athlete taxation generates billions in revenue annually across multiple countries. When strategically leveraged through public-private partnerships, this international revenue stream could represent tens of billions in development capital for addressing the global housing crisis. Most international athletes and entertainers have no idea they are paying these taxes across multiple jurisdictions, functioning like an unexpected global subscription model that silently deducts from their earnings while providing little visibility into where those dollars go.

   ![Line chart shows the "real house price index" among OECD countries, from 1996 when the index was around 70, to 2024 when the index was around 135. The line mostly trends upward across time, except for a dip between 2008 and 2014.](/sites/g/files/omnuum8931/files/styles/hwp_1_1__720x720_scale/public/2025-10/RealHouseePriceIndex.png?itok=Neq_joY7) 

 

*Credit:* [*OECD Affordable Housing Database*](https://www.oecd.org/content/oecd/en/data/datasets/oecd-affordable-housing-database.html)## The Global Housing Crisis: Scope and Urgency

The housing affordability crisis has become a defining challenge of our time, affecting developed and developing nations alike. According to the [International Monetary Fund's analysis](https://www.imf.org/en/Publications/fandd/issues/2024/12/the-housing-affordability-crunch-deniz-igan), housing affordability has deteriorated dramatically across major economies since the pandemic. This situation is alarming, as it suggests that many families are struggling to attain housing that should be within reach in some countries.

The scale of this crisis is staggering. [According to UN-Habitat](https://unhabitat.org/wcr/), approximately 1.6 billion people worldwide lack adequate housing, and this figure could rise to three billion by 2030 if current trends continue. Housing prices [have risen dramatically](https://www.oecd.org/housing/data/affordable-housing-database/housing-prices.htm) across major economies between 2015 and 2024: by 54 percent in the United States, 32 percent in China, and nearly 15 percent in the European Union. These increases far outpace income growth in most countries, creating affordability gaps that affect middle-class families who previously could expect to achieve homeownership. This crisis disproportionately affects the very communities that many international entertainers and athletes come from and continue to support across the globe.

## Why Support Affordable Housing Over Other Crises?

As Nobel Peace Prize Laureate [Mohamed ElBaradei observed](https://www.nobelprize.org/prizes/peace/2005/elbaradei/lecture/), "Today, with globalization bringing us ever closer together, if we choose to ignore the insecurities of some, they will soon become the insecurities of all." The global housing crisis deserves immediate attention because housing and human resilience go hand in hand. Dr. Christopher Herbert, managing director of the Joint Center for Housing Studies (JCHS) at Harvard University and a leading authority in the field, consistently emphasizes the affordable housing shortage is one of the most pressing challenges of our time. Herbert's extensive [research highlights](https://waysandmeans.house.gov/wp-content/uploads/2022/07/Dr.-Chris-Herbert-Testimony.pdf) that without secure and affordable housing, individuals and families remain vulnerable, communities fragment, and prospects for upward mobility dwindle.

   ![Decrepit-looking housing complex in Sao Paolo, Brazil, where the outside is dingy and windows are broken.](/sites/g/files/omnuum8931/files/styles/hwp_1_1__720x720_scale/public/2025-10/Squatters-Sao-Paulo.png?itok=LTNkJWf0) 

 

A vacant building being occupied by homeless people in São Paulo, Brazil. The country has more than 300,000 unhoused people, with São Paulo representing 43 percent of them. *Credit: Josefina O’Toole*While issues like climate change and migration are undeniably important, the housing crisis, especially the lack of social and affordable units, underpins these global crises. Tackling this problem is not just a matter of providing shelter, but of safeguarding the fabric of our communities. When people lack stable homes, social cohesion erodes, crime rates rise, and a widespread mental health crisis looms. In a rapidly changing economy, driven by advances in artificial intelligence, machine learning, and quantum computing, many workers find themselves without jobs and in dire need of security. Without the basic foundation of a safe home, it becomes impossible for vulnerable populations to adapt to challenges, be they economic or climate-related.

Housing experts like Herbert advocate coordinated reforms revising land use and zoning regulations, updating building codes, and aligning public policy to expand supply and drive down costs. If we are truly committed to solving the world's interconnected crises, we must first ensure that everyone has a roof over their head. Only then can we build a more resilient, equitable, and peaceful global society.

## Mandela’s Vision: Sports as a Force for Good

The transformative potential of redirecting international athlete taxation toward global housing solutions finds its philosophical foundation in the words of Nelson Mandela. In 2000, at the inaugural [Laureus World Sports Awards](https://www.danielscrivner.com/nelson-mandela-laureus-lifetime-achievement-award-speech/), Mandela declared: "Sport has the power to change the world. It has the power to unite in a way that little else does. It speaks to youth in a language they understand. Sport can create hope where once there was only despair. It is more powerful than governments in breaking down racial barriers."

Unlike traditional diplomatic approaches, sports figures possess a universal language that transcends national boundaries, cultural differences, and political divisions. The housing crisis represents exactly the type of challenge that Mandela envisioned sports addressing: a fundamental human right that affects every aspect of human dignity and opportunity.

## From Philanthropy to Policy: Athletes Leading the Way

Across the globe, high-profile athletes and entertainers have created housing initiatives that demonstrate what is possible when resources are directed toward community needs. LeBron James has established a powerful model through his LeBron James Family Foundation's [I PROMISE Housing development](https://www.lebronjamesfamilyfoundation.org/news/the-i-promise-village) in Akron, Ohio, a fifty-unit affordable housing complex featuring apartments with access to fiber-optic Wi-Fi and community facilities.

Taylor Swift's philanthropic efforts have extended to housing security through multiple channels across different countries where she performs. She has made significant donations to disaster relief efforts, including providing housing assistance to those impacted by tornadoes in Tennessee, and has supported Habitat for Humanity with a reported [$100,000 donation](https://habitathmd.ca/celebrity-spotlight-taylor-swift/).

In Europe, Rio Ferdinand, Bobby Zamora, and Mark Noble—three prominent English footballers—established the [Legacy Foundation](https://www.bbc.com/news/uk-england-london-37725703), a pioneering organization dedicated to urban regeneration and affordable housing in the UK. Their ambitious projects, such as a £400 million development near Luton, aim to provide up to 1,300 homes, with a significant portion allocated for social and affordable housing. Additionally, these developments are designed to incorporate sports and community facilities, empowering and uplifting local communities.

If individual entertainers and athletes can recognize the transformative power of housing investment across multiple countries, the systematic direction of international athlete tax revenue toward similar initiatives represents an unprecedented opportunity for community development.

   ![Person wearing winter weather clothing, sitting at a street corner at night with a cup and sign in front of them.](/sites/g/files/omnuum8931/files/styles/hwp_1_1__720x720_scale/public/2025-10/ev-IWJH-l-vb4k-unsplash.jpg?itok=plC6z5wf) 

 

*Credit: EV,* [*Unsplash*](https://unsplash.com/photos/person-sitting-beside-building-looking-straight-to-the-street-at-golden-hour-IWJH-l-vb4k)## Global Housing Solutions That Work

The challenge of directing international athlete taxation toward housing solutions becomes more achievable when we examine successful models from around the world. [Dr. Peter Linneman](https://www.marinatimes.com/somethings-gotta-give-dr-peter-linneman-on-taking-the-mystery-out-of-our-housing-crisis), professor emeritus at the Wharton School and expert consultant on housing economics, emphasizes that housing supply shortages significantly drive inflation, as rising housing costs form a major part of inflation indices, warning that until the supply gap is addressed, inflationary pressure will likely continue.

[Austria has created](https://kpmg.com/us/en/taxnewsflash/news/2025/05/tnf-austria-tax-measures-in-2025-draft-budget-law.html) one of the world's most successful social housing systems through a dedicated housing tax approach. Austrians pay a housing tax of approximately one percent of income, with employers contributing as well, and the money is distributed among Austria's nine provinces to create two types of housing: *Gemeindebauten* (communal buildings) fully owned by [cities like Vienna](https://www.wienerwohnen.at/wiener-gemeindebau/municipal-housing-in-vienna.html), and rent-controlled flats where city governments provide funding to not-for-profit developers.

[Japan has achieved](https://www.rahulshankar.com/zoning-in-japan/) remarkable success in supplying affordable housing, even in major cities, by using a fundamentally different approach to zoning and development. Instead of restrictive single-use zones, Japan employs a nested system where higher-density zones automatically permit lower-density uses like housing, encouraging mixed-use development across the country. Regulations focus on form factors such as floor-area ratios, building coverage, and height limits, ensuring livability while still allowing density. Because zoning is centrally regulated and uniform nationwide, developers benefit from streamlined, predictable permitting processes, enabling far more housing construction compared to countries with fragmented, discretionary systems. This approach—national zoning, form-based rules, and efficient approvals—has allowed Japan to keep housing affordable even in high-demand cities like Tokyo, making it a global model for addressing housing shortages.

   ![Large white housing complex above commercial space in Germany.](/sites/g/files/omnuum8931/files/styles/hwp_1_1__720x720_scale/public/2025-10/Lassalle-Hof_06.png?itok=d8QoONjp) 

 

Residential building Lassalle-Hof at Lassallestraße 40, Vienna Leopoldstatdt, 2 April 2011. *Credit:* [*Peter Gugerell, Wikimedia*](https://commons.wikimedia.org/wiki/File:Lassalle-Hof_06.jpg) *(*[*CC0 1.0 Universal*](https://creativecommons.org/publicdomain/zero/1.0/deed.en)*)* ## Mobilizing the Global Community for Action

The path toward greater transparency and community investment in international athlete tax allocation requires collaboration between multiple stakeholders across different countries. Policymakers must create frameworks for transparent reporting and dedicated allocation of athlete tax revenue toward housing and community development, requiring international coordination through existing frameworks like the OECD. Athletes and entertainers must continue to use their global platforms to advocate for transparency and representation in tax allocation decisions across all jurisdictions where they face tax obligations.

Communities worldwide must organize to demand accountability and ensure that entertainment-generated tax revenue benefits residents while also supporting similar communities in other countries. [International venue operators](https://www.investigativepost.org/2022/01/25/how-a-stadium-can-benefit-the-community/) and sports franchises must embrace community benefit agreements that include housing components as part of their operational model across all countries where they operate. International organizations such as FIFA, NFL, NBA, MLB, the IOC, and major entertainment industry associations must develop frameworks for coordinating athlete tax revenue allocation toward global development goals.

These approaches recognize that the relationship between international entertainment venues and their global communities should be symbiotic—the economic benefits generated by cultural events should flow back to strengthen communities worldwide that make these events possible. According to housing development expert Christine Kwak, cofounder of KL Realty, infrastructure development follows usage, and housing should be viewed as a global reinvestment in continuing an environment that supports economically vibrant events, population growth, and equitable access to opportunity.

## Conclusion: Rethinking Revenue, Rebuilding Hope

The call for international athlete tax transparency is not just about following the money across borders—it is about reimagining the relationship between our global cultural heroes and the worldwide communities they serve. In the most interconnected world we have ever known, only a coordinated international approach can address challenges of this magnitude. The infrastructure for such coordination already exists through international sports organizations, entertainment industry networks, and tax frameworks. What we need now is the political will and community advocacy to transform these existing systems into powerful tools for global housing security, with leadership from multilateral institutions such as the [United Nations (UN)](https://www.un.org/sustainabledevelopment/cities/) and the G20 to establish comprehensive frameworks for international cooperation on athlete tax revenue allocation toward affordable housing initiatives.

As LeBron James, Taylor Swift, and countless other performers have demonstrated through their individual philanthropic efforts across different countries, investment in housing stability creates ripple effects that strengthen entire communities regardless of national boundaries. It is time for our international tax policies to reflect this understanding, creating systematic channels for entertainment-generated revenue to flow back into the communities that need it most.



 

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## Contributor Bio

 ![Headshot of Vernand Morency.](/sites/g/files/omnuum8931/files/2025-10/morency-portrait-circle-200px.png)

 

[Vernand Morency](https://www.wcfia.harvard.edu/people/vernand-morency) is a distinguished business executive, serial tech entrepreneur, and AI expert, currently serving as a 2025 Global Sports Fellow with the Weatherhead Research Cluster on Global History at Harvard University. A doctoral candidate focused on the intersection of technology and community development, Morency has successfully transitioned from an elite multisport professional career with the Colorado Rockies, Houston Texans, and Green Bay Packers to a dynamic leadership role in the business world.



 

 

 



 

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