DR. MICHAELE MORROW
Dr. Michaele Morrow Esdale is the CEO of Fintuition Advising, LLC and a CPA with over twenty-five years of experience in accounting and taxation compliance, policy and advisory in a variety of roles spanning public and private accounting, and training for those in pursuit of undergraduate, graduate, continuing and executive education. She is nationally recognized for her research on taxpayer behavior and corporate tax policy, with over 30 publications in leading journals including The Journal of the American Taxation Association, Advances in Taxation, Tax Notes, Behavioral Research in Accounting, and Journal of International Taxation.Michaele has prepared thousands of tax returns for individuals and businesses over the course of her career, and her current work bridges technical tax knowledge with applied policy, guiding organizations and individuals on complex U.S. and international tax issues. Her training as a Certified Financial Therapist is integral to her work advising individual clients and business owners, especially those wrestling with money and tax issues. Michaele is known for her empathetic but firm approach and is also an expert when it comes to helping clients clean up past tax situations. Dr. Esdale also spent nearly two decades in academia as a professor of accounting and taxation at Northeastern University and Suffolk University, where she ran a Center for Executive Education and an Executive MBA program and at Merrimack College, where she oversaw the career center. Concurrent to her time in academia, Dr. Esdale was a national tax instructor for PwC and KPMG, where she taught a wide variety of tax topics and developed curricula for corporate and international taxation.
Professional Licenses & Certifications
+ Certified Public Accountant (CPA), Texas State Board of Public Accountancy – Credential ID 083324 (Issued Aug 2003)
+ Certified Financial Therapist, Financial Therapy Association (Issued Aug 2023)
+ FINRA Series 24 (Issued Nov 2022)
+ FINRA Series 7 (Issued Sep 2022)
+ FINRA Series 27 (Issued Jun 2022)
Practice Areas
+ U.S and International Tax Compliance
+ Cross-Border Tax Planning
+ Individual Tax Planning and Compliance
+ Small Business Tax Planning and Compliance
+ Pass-Through Entity Tax Planning and Compliance
+ Estate, Gift, and Trust Tax Compliance
+ Corporate Tax Planning and Compliance
+ Financial Therapy
+ Tax Policy and Legislative Analysis
+ Academic and Executive Education
Education & Training
+ Texas Tech University – Rawls College of Business (Ph.D., Accounting)
+ West Texas A&M University (B.B.A. & M.P.A., Accounting)
Notable Achievements
+ Boston Business Journal 40 Under 40 Honoree (2019)
+ Youngest person to be promoted to the rank of Full Professor at Suffolk University Sawyer School of Business
+ Founding member of the giving circle Boston Women in Business for Good, which raised over $100,000 for local nonprofits since 2022
+ Director of a free tax preparation center in Boston for over a decade. Trained and oversaw student volunteers who served hundreds of taxpayers and prepared thousands of returns for low-income taxpayers, international students, and recent graduates here on H1-B visas.
Professional Affiliations
+ American Institute of CPAs (AICPA) – member since 2003
+ Financial Therapy Association (FTA) – member since 2023
+ Transition House Cambridge – board member and Treasurer
+ Women’s Money Matters – lecturer and mentor
+ BUILD Boston – lecturer and curriculum development
Selected Publications & Research
+ “The Use of Tax Accruals to Fool the Market: The Case of PRE Before the Tax Cuts and Jobs Act” – Advances in Taxation (2020)
+ “Do Consumer-Directed Tax Credits Effectively Encourage Green Investment? Experimental Evidence of Conditional Success” – Journal of the American Taxation Association (2018)
+ “Tax Incentives and Target Demographics: Are Tax Incentives Effective in the Healthcare Market?” – Behavioral Research in Accounting (2018)
+ “Where Should I Die? State and Federal Tax Considerations” – Tax Notes (2017)
+ “The End of Deferral as We Know It? U.S. Multinationals Hope Not” – Tax Notes (2017)
+ “To Invert or Remain a U.S. Multinational: The Consequences are the Question” – Journal of International Taxation (2016)
+ “Financial Reporting versus Tax Incentives and Repatriation Under the 2004 Tax Holiday” – Journal of the American Taxation Association (2014)
+ “Broad-Based versus Targeted Corporate Tax Reduction: Which One Wins the Budget Battle?” – Tax Notes (2012)
+ “Tax and Accounting Consequences of Stock Option Plans for Employees of Foreign Subsidiaries” – Journal of International Taxation (2011)
+ “State Conformity with Federal Tax Initiatives” – Journal of the American Taxation Association (2010)
+ “Investor Response to a Reduction in the Dividend Tax Rate: Evidence from the Jobs & Growth Tax Relief Reconciliation Act of 2003” – Journal of the American Taxation Association (2008)