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Dr Kenneth Tester

Dr Kenneth Tester

Postdoctoral Research Fellow

Not Known

0.30
Streatham Court, University of Exeter, Rennes Drive, Exeter, EX4 4PU, UK

I am a Post-Doctoral Research Fellow at the Tax Administration Research Centre (TARC) at the University of Exeter. I previously obtained a BA in Economics at Indiana University Purdue University Indianapolis and an MS and PhD at the University of Kentucky. Before joining TARC, I worked as a Research Assistant for University of Kentucky Center for Poverty Research and the Center for Business and Economic Research. 

My main research area is the effects of regional tax policy on the behaviour of individuals. Specifically, I look at how high-income earners respond to employment-based taxes, the effects of geographically differentiated tax bases, and how place-based policies impact the economic wellbeing of households. Other ongoing work looks at the impact of negative vertical fiscal externalities on housing markets in the United States.  

I have additional research interests in tax administration, looking at avoidance and evasion responses to administrative features and deterrence measures.  

I have presented my work at various departments and conferences including the Office of Tax Analysis, USDA Economic Research Service, University of Kentucky, Symposium for Public Economics, Annual Meeting of the National Tax Association, Congress of the International Institute for Public Finance and Mannheim Taxation Conference.  

Nationality : American 

Qualifications

  • BA Indiana University Purdue University Indianapolis 
  • MS University of Kentucky 
  • PhD University of Kentucky 

Links

Research interests

  • Public Finance 
  • Urban Economics   
  • Tax Administration 

Research projects

Working Papers: 

  • ‘The Effect of Taxes on Where Superstars Work” with David Agrawal 
  • ‘Is Altering the Tax Base Different from Changing the Tax Rate?’ 
  • ‘Do Place-Based Policies Lead to Lasting Renewal? Evidence from the Renewal Community Program’ 

Works in Progress: 

  • ‘Under a SALT Cap: Effect of limiting the SALT Deduction on Local Housing Markets’ 

  • Public Finance 
  • Urban Economics