@article{60949,
  author       = {{Giese, Henning and Holtmann, Svea and Koch, Reinald and Langenmayr, Dominika}},
  journal      = {{ifo Schnelldienst}},
  number       = {{8}},
  pages        = {{34--40}},
  title        = {{{Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?}}},
  volume       = {{78}},
  year         = {{2025}},
}

@misc{62175,
  author       = {{Giese, Henning and Schulz, Kim Alina and Sureth-Sloane, Caren}},
  booktitle    = {{Frankfurter Allgemeine Zeitung}},
  number       = {{16}},
  title        = {{{Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. }}},
  volume       = {{261}},
  year         = {{2025}},
}

@article{49868,
  author       = {{Schön, Lena and Graßl, Benjamin and Giese, Henning}},
  journal      = {{Steuer und Wirtschaft}},
  pages        = {{71--92}},
  title        = {{{Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung}}},
  year         = {{2024}},
}

@techreport{56817,
  abstract     = {{This study analyzes whether and to what extent the provision of public goods and firms' trust in local governments' handling of local business tax revenues are associated with firms' willingness to pay local business tax. Using survey data on German small-and medium-sized firms, we find that the average perceived provision of public goods is not associated with the willingness to pay local business tax. Separating public goods into private-and business-related public goods, we find that the perception of public goods related to the private sphere of firms' decision-makers is associated with an increase in firms' willingness to pay local business tax by about 10%. However, public goods related to the business sphere show no similar association. Contradictory to the perceived provision of public goods, we find surprisingly no association between firms' willingness to pay local business tax and the actual provision of public goods. Trust in local governments' handling of tax revenue increases firms' willingness to pay local business tax significantly, with an effect size of about twice as large as for the perception of provided private-related public goods. These findings indicate that the handling of tax revenues exerts a more pronounced influence on firms' willingness to pay than the actual utilization of these revenues. Documenting tax revenue implications, we further show that the average willingness to pay local business tax within a local government is associated with a significant decrease in tax avoidance by about 10%. Our results inform local governments about how the provision of public goods and the building of trust can sustainably contribute to firms' willingness to pay local business tax. Thus, our results contribute to the understanding of how taxes can be efficiently collected and effectively used.}},
  author       = {{Giese, Henning and Heinemann-Heile, Vanessa}},
  title        = {{{Firms' Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods}}},
  doi          = {{https://dx.doi.org/10.2139/ssrn.4972829}},
  year         = {{2024}},
}

@techreport{56816,
  abstract     = {{This study investigates the association between the political characteristics of countries and the complexity of the legal system. We use country-level measures of tax complexity, democracy indicators, and election results data and find that the degree of democracy is associated with higher overall complexity of tax systems. This association is driven by the complexity of tax regulations. Contrastingly, we document negative associations with the complexity of tax procedures such as tax filings or tax audits. Moreover, we find the association between democracy and tax system complexity to be inversely U-shaped, indicating strong autocracies and strong democracies to reduce overall tax complexity. In further analyses, we document that the complexity of anti-tax avoidance regulations increases with higher levels of democracy and demonstrate that left-wing governed countries are more prone to experience an increase in complexity through democracy than right-wing governed countries.}},
  author       = {{Giese, Henning and Schipp, Adrian}},
  title        = {{{The Downsides of Democracy? The Case of Tax Complexity}}},
  doi          = {{https://dx.doi.org/10.2139/ssrn.4934571}},
  year         = {{2024}},
}

@article{56855,
  author       = {{Sureth-Sloane, Caren and Giese, Henning}},
  journal      = {{SWK Steuer- und WirtschaftsKartei}},
  number       = {{30}},
  pages        = {{1260--1264}},
  title        = {{{Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie}}},
  year         = {{2024}},
}

@techreport{49873,
  abstract     = {{This study analyzes the impact of tax complexity on the location of tax employees and tax risk. Using a hand-collected dataset of more than 7,500 tax employees from 348 European-listed multinationals, we identify two types of firm-level costs associated with tax complexity—tax employees, and tax risk. We find that firms locate more tax employees in countries with greater tax complexity. This association is particularly pronounced for complexity in tax procedures. We also find that multinationals operating in countries with high tax complexity are associated with higher tax risk. The incremental tax risk vanishes for firms that locate more tax employees in countries with highly complex tax procedures, while we find no risk reduction from additional tax employees in countries with complex tax rules. Our results reveal that multinationals eliminate 25 percent of overall tax complexity-related tax risk through targeted location of tax employees.}},
  author       = {{Giese, Henning and Koch, Reinald and Sureth-Sloane, Caren}},
  keywords     = {{tax complexity, tax complexity cost, tax department, tax employees, tax risk}},
  title        = {{{Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications}}},
  doi          = {{10.2139/ssrn.4888151}},
  year         = {{2024}},
}

@techreport{57902,
  abstract     = {{This study examines the effect of major tax reform on firms’ demand for internal tax department employees. Specifically, we analyze the effects of the Tax Cuts and Jobs Act (TCJA) on the number of job postings and skill profiles for tax department positions in large U.S. firms. Understanding how tax reform affects the demand for tax employees is important for quantifying potential compliance costs and assessing how firms adjust their tax planning capacity in response to new regulations. Additionally, our findings provide insights into the evolving skill sets required in the context of technological change and intensifying competition for talent. To address our research question, we employ textual analyses and machine learning techniques to identify and classify approximately 30,000 tax-related job postings from 1,620 firms over the period of 2015-2020. Using a difference-in-differences research design, we find a 26.7% increase in the number of tax-related job postings in the three years following the TCJA enactment. This translates into approximately 1.5 new tax department employees, which, based on prior literature estimates of tax department size, implies a 21% increase in the size of the average tax department. Focusing on the dynamics, we find that this effect is concentrated in the second year after the reform. Consistent with increased compliance costs and new tax planning opportunities, we also find that firms seek tax department employees for both compliance and planning roles, with some evidence of greater demand for employees focused on tax compliance.}},
  author       = {{Giese, Henning and Lynch, Dan and Schulz, Kim Alina and Sureth-Sloane, Caren}},
  title        = {{{The Effects of Tax Reform on Labor Demand within Tax Departments}}},
  doi          = {{https://dx.doi.org/10.2139/ssrn.5068550}},
  year         = {{2024}},
}

@techreport{46044,
  author       = {{Giese, Henning and Holtmann, Svea}},
  title        = {{{Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids}}},
  doi          = {{10.2139/ssrn.4394968}},
  volume       = {{118}},
  year         = {{2023}},
}

@article{46042,
  author       = {{Koch, Reinald and Holtmann, Svea and Giese, Henning}},
  issn         = {{0044-2372}},
  journal      = {{Journal of Business Economics}},
  number       = {{1-2}},
  pages        = {{59--109}},
  publisher    = {{Springer Science and Business Media LLC}},
  title        = {{{Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises}}},
  doi          = {{10.1007/s11573-022-01134-4}},
  volume       = {{93}},
  year         = {{2023}},
}

@techreport{35799,
  author       = {{Koch, Reinald and Holtmann, Svea and Giese, Henning}},
  issn         = {{1556-5068}},
  title        = {{{Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises}}},
  doi          = {{10.2139/ssrn.4096944}},
  volume       = {{269}},
  year         = {{2022}},
}

@techreport{49875,
  author       = {{Giese, Henning and Koch, Reinald and Gamm, Markus}},
  publisher    = {{arqus}},
  title        = {{{Tax Avoidance and Vertical Interlocks within Multinational Enterprises}}},
  doi          = {{10.2139/ssrn.4137265}},
  year         = {{2022}},
}

@techreport{49876,
  author       = {{Giese, Henning}},
  title        = {{{Tax Evasion Penalties and Aggressive Tax Avoidance}}},
  year         = {{2021}},
}

@article{49870,
  author       = {{Graßl, Benjamin and Giese, Henning}},
  journal      = {{beck.digitax}},
  number       = {{1}},
  pages        = {{13--21}},
  title        = {{{Überwälzung von Digitalsteuern}}},
  year         = {{2021}},
}

@article{49871,
  author       = {{Giese, Henning and Graßl, Benjamin and Holtmann, Svea and Krug, Philipp}},
  journal      = {{Deutsches Steuerrecht}},
  number       = {{16-16}},
  pages        = {{752--760}},
  title        = {{{Steuerliche Entlastungsmöglichkeiten für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie}}},
  volume       = {{59}},
  year         = {{2020}},
}