Luke Linart ’26 

Accounting and Business Analytics major, Applied Artificial Intelligence certificate
Men’s Ice Hockey 

Luke Linart '26


Michigan might seem far from Manchester, but look no further than the Thomas F. Sullivan Ice Arena to find a piece of it skating around. After playing junior hockey for two years, Luke Linart ’26 was recruited by Saint Anselm to take his skills to Division II. With interests in mathematics and analytical analysis, Linart opted to study both accounting and business analytics at the College despite his demanding hockey schedule. 

The ice hockey captain was encouraged to conduct data-driven research that exceeded typical concepts like supply and demand or gross domestic product in one of his courses. With that in mind, Linart chose to examine his sport through an economic lens, researching tax rate discrepancies and how NHL salary cap budget restrictions can significantly impact the amount players make after signing with a team. The last four of five Stanley Cup-winning teams hailed from states without income tax, sparking the hot-button debate in media and general management on if this matter gives certain teams a competitive edge. 

Linart ran a regression analysis by gathering state/province tax rates and regular season records pre- and post-salary cap instatement. When he evaluated the results, he concluded that although there isn’t presently an advantage for teams in income tax-free areas, it could very well become an issue in the future. From constructing compelling arguments to presenting his findings, Linart feels his research greatly enhanced his critical thinking skills, readying him for an enriching career in the business world.