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- Title
Targeted Reform of Commercialized Intercollegiate Athletics.
- Authors
Mitten, Matthew J.; Musselman, James L.; Burton, Bruce W.
- Abstract
The article focuses on the powerful passion for sports competition of the U.S. society and the role of commercialized intercollegiate athletics in the American university. It explores on why the university athletic department revenues are exempted from federal taxation despite intercollegiate sports' commercialized nature. It also discusses the fundamental and cultural forces that underlie the competition of American sports.
- Subjects
UNITED States; COLLEGE sports; UNIVERSITIES &; colleges -- Taxation; TAX exemption; SPORTS tournaments
- Publication
San Diego Law Review, 2010, Vol 47, Issue 3, p779
- ISSN
0036-4037
- Publication type
Article