Here's my piece at the Washington Examiner on the simple economics of the Super Bowl: http://washex.am/2jPxOxJ
Mega-events displace other economic activity, business visitors, conventions, and other travel to the host city that would have taken place but go elsewhere during Super Bowl week. That's why there's not a single published academic study — and there have been numerous attempts — which finds a measurable uptick in local economic activity or tax revenue of any Super Bowl in the history of the NFL.....
The Super Bowl manages to throw off hundreds of millions in cash to the NFL, a few hundred million in vigorish to bookmakers, and millions again to the creative geniuses on Madison Avenue. This all happens every year, no matter where the game is played. For residents of the host city, however, only a small minority will notice an impact on their wallets. For those who go to the game, it could take a while to pay the bill.