Super Bowl Impacts

Fresh off my victory in Propapalooza IV, I thought I'd send along this paper concerning the economic impact of the Super Bowl. Here's the abstract:

The Super Bowl is America’s premier sporting event. This paper details basic economic facts about the game and examines the controversy surrounding the purported economic impact of the game on host communities. While the league and sports boosters claim that the game brings up to a $500 million economic impact to host cities, a review of the literature suggests that the true economic impact is a fraction of this amount.

I've always thought that the appropriate question should be "How much better off are we because we make a large deal about the Super Bowl?", not drawing arbitrary lines and estimating accounting benefits for cities and/or states.