Students at the University of Kentucky’s Gatton College of Business and Economics recently competed in the second annual EY Tax Policy Competition, applying economic and tax policy analysis to a timely question on U.S. economic growth.
Now in its second year at Gatton, the EY Tax Policy Competition was created in 2025 in partnership with Joe Wohlleb, a Gatton alumnus. Wohlleb is a partner at the Chicago office of EY and is involved with the college as a member of the Von Allmen School of Accountancy advisory board.
The competition challenged teams to evaluate provisions from the “One Big Beautiful Bill Act (OB3)” and make a case for which policy would have the greatest long-run impact on economic growth. Students were asked to consider how their chosen provision would influence investment, productivity and labor supply, while also acknowledging potential limitations.
A total of 10 teams competed in the initial round, which was judged by Gatton faculty. Four teams advanced to a final round, presenting their analysis to a panel of professionals from EY.
The winning team included:
Daniel Baker
Jack Bolyard
Samuel Clarke
Carter Overtoom
The competition reflects Gatton’s emphasis on connecting classroom learning to real-world issues. Rather than focusing solely on technical tax rules, students were asked to think more broadly about how policy decisions shape economic outcomes.
“We want our graduates to be more than technically proficient; we want them to be strategic advisors,” said Stephen Lusch, the Gatton accounting professor who helped organized the competition. “By evaluating the One Big Beautiful Bill Act, these students demonstrated the exact kind of analytical rigor and communication skills that the modern tax profession demands.”
Finalist teams presented their recommendations to EY professionals, simulating client-facing work students may encounter in tax advisory and consulting roles.
The final round also highlighted the role of Gatton alumni in supporting student development. Three of the four EY judges were UK graduates, including:
Charlie Atkinson (BS 2018, JD 2021)
Marc Schuler (BS 2014)
Cooper Johnson (BS 2023, MS 2024)
Their participation provided students with direct feedback from professionals working in the field and reinforced the connection between Gatton’s academic programs and its alumni network.
Through the competition, students developed skills in policy analysis, critical thinking and presentation—areas that are increasingly important in tax and advisory roles.
The format required teams to not only identify a position, but to defend it, respond to questions and communicate their reasoning clearly to a professional audience.
For questions about the EY Tax Competition or to support next year’s event, contact Stephen Lusch, Deloitte-Touche Professorship of Accountancy, at slu255@uky.edu.
