Areas of Expertise

Corporate tax planning, compliance, and enforcement. Accounting for income taxes.

Academic Degrees

• Ph.D., Business Administration (Accounting), University of North Carolina at Chapel Hill, 2020
• M.Sc., Management (Accounting), University of North Carolina at Chapel Hill, 2018
• B.B.A. (Concentrations: CPA track Accounting and Finance), Emory University, 2011

Professional Experience

• Ernst & Young (EY) (Atlanta, GA), Tax Senior, 2012-2015

Selected Publications

• Hoopes, J. L., Langetieg, P. T., Maydew, E. L., and Mullaney, M. S. (2024). Are Private Firms More Aggressive Tax Planners? The Accounting Review, 99(4),197–223.

  Abstract

  Abstract

  Drawing on confidential Internal Revenue Service (IRS) data, we examine whether privately held corporations are more aggressive tax planners than their publicly held peers. Contrary to conventional wisdom, we find no consistent evidence that private firms are more aggressive tax planners. We then examine whether private firms’ tax planning differs from that of public firms more generally. We find that private firms engage in more conforming tax planning (planning that also reduces pretax accounting income). However, tests of nonconforming tax planning reveal that private firms generally engage in the same or less planning relative to their public peers. Overall, our findings cast doubt on the belief that private firms are generally more aggressive tax planners than are public firms, but confirm that they engage in more of some forms of general (i.e., conforming) planning.

Edited on August 12, 2024