John B. DiMascio (J.D. 2007, Pittsburgh; Morgan Lewis, Pittsburgh) has published  The "Jock Tax":  Fair Play or Unsportsmanlike Conduct, 68 U. Pitt. L. Rev. 953 (2007).  Here is part of the Introduction:

Part I will provide an extensive background of the development of the so-called jock tax. The discussion will consider the derivation of a state’s authority to tax the income of a nonresident that is earned within its borders and study the application of such taxing authority to nonresident athletes. Federal income tax considerations will be ignored, as athletes are treated the same as all other taxpayers for determining federal taxable income. [FN16] Part II will shift the focus specifically to Mr. Strow’s proposal in Washington, including an analysis of why the proposal as it stands will not become law and whether any alternatives exist for the four states that do not impose a personal income tax. Part III will further analyze the desirability of the jock tax generally and whether the tax as administered by the 20 imposing states is really much different than the proposal in Washington. The analysis will bring to light the ills present in the current scheme of nonresident athlete income taxation andwill be followed by the conclusion, suggesting the abolishment of the jock tax.