One approach moves to half-point lines which eliminate pushes but might be second best in terms of betting market efficiency. We model one possible consequence of an integrity fee placed on the handle, that sports books might be motivated to avoid pushes, after which they have no hold but face a tax liability. Integrity fees have different consequences if they are placed on a sports book’s handle or hold. These fees might just augment league revenues. Sports leagues have requested state legislatures to pass so-called integrity fees or taxes on the entire amount bet on their games, ostensibly to provide resources to protect against game fixing and other corrupt behavior.
