Journal of Civil Rights and Economic Development Volume 18 Issue 3 Volume 18, Summer 2004, Issue 3 Article 5 Stadium Construction for Professional Sports: Reversing the Inequities Through Tax Incentives Zachary A. Phelps Follow this and additional works at: https://scholarship.law.stjohns.edu/jcred This Note is brought to you for free and open access by the Journals at St. John's Law Scholarship Repository. It has been accepted for inclusion in Journal of Civil Rights and Economic Development by an authorized editor of St. John's Law Scholarship Repository. For more information, please contact
[email protected]. STADIUM CONSTRUCTION FOR PROFESSIONAL SPORTS: REVERSING THE INEQUITIES THROUGH TAX INCENTIVES ZACHARY A. PHELPS* INTRODUCTION There are few things in today's society that garner more attention or have a larger significance on everyday life than sports. Avid fans follow their favorite teams not only during their respective seasons, but search the Internet and sports page in the off-season to find even the slightest bit of information. Popular holidays are interwoven with various sporting events, such as football on Thanksgiving Day or baseball on the Fourth of July.1 Some events even attract their own celebration, such as Super Bowl Sunday. If a city's local team is fortunate enough to win a championship, a large-scale parade is usually held to honor the players and coaches. 2 Clearly, sports permeate multiple aspects of our lives, and it is this popularity that sports franchises use to their advantage. People become so attached to *J.D. Candidate, June 2004, St. John's University School of Law; B.S.