According to a Duke Law professor and a Rutgers Business professor, average ticket prices for baseball games have increased 265% over the last two decades, more than four times the inflation rate. Those same professors suggest that tax laws that allow businesses to write off tickets to sports events as entertainment expenses are partly to blame. They argue that because businesses are able to buy what amounts to government-subsidized luxury seating, demand for those seats has increased along with an expansion in the number of skyboxes and a concomitant reduction in the number of other ballpark seats.
Read more in this NYTimes.com Op-ed.