Mar 14, 2025

Dr. Benjamin Posmanick, assistant professor of Finance, and Dr. Ryan Pinheiro, assistant professor of Sports Management, presented their research "Income Taxes and Competitiveness" at the Academy of Economics and Finance Conference in Pensacola Beach, Florida, on Feb. 13.

The paper finds that NFL teams tend to perform worse and are of lesser quality when faced with higher state income tax rates. The effect was particularly strong after the implementation of the salary cap in the NFL in 1994.

Co-authors of the research include MBA students Dylan Ameis, who earned a BBA in Finance in 2024, and Sean Fay, who earned a BBA in Sports Management in 2024. Both are on track to receive their MBA in May.