Courses:

AC760
Taxation of Business Organizations

AC776
Advanced Corporate Taxation

AC783
Research in Taxation

AC785
Taxation of Real Estate Transactions

BL664
Law of Real Estate Transactions

Michelle S. Bertolini, CPA, JD, LL.M
Assistant Professor of Taxation
Department of Accounting and Taxation
Phone:860-768-4363, Room 406G
Bertolini@Hartford.edu

Michelle Bertolini grew up in the South, specifically Atlanta.  She worked in at both CPA firms as well as law firms.  In addition, she owned her own CPA firm for the past 5 years.  She has over 25 years of experience in both tax and business consulting.  Her professional interests are in the area of construction, real estate, international taxation as well as estate planning.  Her academic research interests include tax behavioral studies as well as tax policy issues, including the EU and OECD countries.

Education:
Oglethorpe University, Cum laude – BS in Accounting
Stetson College of law, with Honors – Juris Doctorate
Thomas Jefferson College of Law, Summa cum laude – LL.M. in International Taxation and Transactions

Research Interests:
Tax behavioral aspects, specifically the tax preparer/client relationship. Personality and social skills of the accounting profession.  Tax policy issues in the area of taxation of international transactions, specifically those concerning OECD countries.

Working Papers:
Bertolini, Borgia and Seigel – The Social Skill Preferences of Tax Professionals in CPA Firms: A FIRO-B Analysis

Bertolini, Higgs and Hooks – The Powerful Other Factor in the Client/Tax Professional Relationship

Bertolini, Higgs and Hooks – A Relationship of Client Demographics to Potential Client Tax Behaviors.

Bertolini – Mandatory Arbitration Provisions within the Modern Tax Treaty Structure – Policy Implications of Confidentiality and the Rights of the Public to Arbitration Outcomes.

Bertolini and Rosenthal – FIRO-B and the Accounting Classroom:  Can It Assist with Career Development

Selected Scholarship Books and Articles:
Legal Chapter – Hooks, Principles Of Auditing, John Wiley & Sons, Inc. (2008).

Bertolini, M and Lassar, S, Service Warranty Companies – The Hybrid of the Insurance Industry, Tax Advisor, July 2007.

Professional Activities:
Committee Member of the ATA Legal Studies Section
Member on Social Responsibility Ad Hoc Committee within the Barney School of Business

Consultancies:
Tax Consulting in the Service Warranty Business
Business Consulting on international construction projects in the Bahamas and Caribbean basin.

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