The muscle drain, coubertobin‐type taxes and the international transfer system in association football

Abstract

This paper is a response to the proposal by Andreff (2001) that a Coubertobin tax be levied on the international movement of athletes and players from developing countries in order to restrict the “muscle drain” from these countries. It is argued that the recent changes in the international transfer system in association football can be viewed as a first attempt at implementing a Coubertobin‐type tax through training compensation and the solidarity principle. In addition there are strict regulations for the international transfer of minors. It is further argued that a Coubertobin‐type tax cannot (and should not be used to) prevent the economic migration of established athletes and players. Rather it should be used to ensure adequate compensation in order to encourage the local training and development of young athletes and players.