Journal of Multistate Taxation and Incentives

Authors: Jason Feingertz Kevin Potter

Type: Articles Published

In the world of North American major league sports franchises, every team seeks to maximize home field advantage to give it the best chance to win. Similarly, when competing to attract major league sports franchises, states and cities utilize their own home field advantage, in the form of state and local credits and incentives to develop and maintain long-term relationships with these franchises.

In 2014, there were 113 major league sports teams located within the United States. However, these 113 teams are only located in 26 states, leaving 24 states without a sports team to call their own. This has created a very competitive market for the relocation of a team from one state or city to another due to the limited supply of teams for which there is great demand.

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