Here's a non-tax related question. If prize money is to increase 10% and the marketing budget has been drastically increased to $5 million or whatever the figure was, how much exactly will be passed on to us ticket buyers? Obviously the ATP is squeezing more out of sponsors and whatnot, but they're not going to absorb it all. I just checked out prices for Indian Wells and prices for similar seats to what I had last year (after surcharges and all) were around $3 higher. Last year I think I paid $69.50 per ticket and this year would be $72.
There is no way to tell. But I can hazard a guess- the largest portion of the ticket increase will be palmed off to the big ticket seat holders (courtside,which are often purchased by businesses). That demand is fairly inelastic, most businesses will shrug off an extra $20-$50 per ticket. They are aware that increasing the everyday person's ticket by much will result in quick resort to internet/tv viewing.
$72 at IW?? What round?! What seats?? I used to pay ~ US$100 for bleacher seats at Arthur Ashe.