[{"year":"2025","page":"34-40","intvolume":"        78","citation":{"ama":"Giese H, Holtmann S, Koch R, Langenmayr D. Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland? <i>ifo Schnelldienst</i>. 2025;78(8):34-40.","chicago":"Giese, Henning, Svea Holtmann, Reinald Koch, and Dominika Langenmayr. “Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?” <i>ifo Schnelldienst</i> 78, no. 8 (2025): 34–40.","ieee":"H. Giese, S. Holtmann, R. Koch, and D. Langenmayr, “Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?,” <i>ifo Schnelldienst</i>, vol. 78, no. 8, pp. 34–40, 2025.","bibtex":"@article{Giese_Holtmann_Koch_Langenmayr_2025, title={Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?}, volume={78}, number={8}, journal={ifo Schnelldienst}, author={Giese, Henning and Holtmann, Svea and Koch, Reinald and Langenmayr, Dominika}, year={2025}, pages={34–40} }","short":"H. Giese, S. Holtmann, R. Koch, D. Langenmayr, ifo Schnelldienst 78 (2025) 34–40.","mla":"Giese, Henning, et al. “Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?” <i>ifo Schnelldienst</i>, vol. 78, no. 8, 2025, pp. 34–40.","apa":"Giese, H., Holtmann, S., Koch, R., &#38; Langenmayr, D. (2025). Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland? <i>ifo Schnelldienst</i>, <i>78</i>(8), 34–40."},"quality_controlled":"1","issue":"8","title":"Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?","date_updated":"2025-09-11T08:11:07Z","volume":78,"author":[{"full_name":"Giese, Henning","id":"92812","last_name":"Giese","first_name":"Henning"},{"full_name":"Holtmann, Svea","last_name":"Holtmann","first_name":"Svea"},{"first_name":"Reinald","last_name":"Koch","full_name":"Koch, Reinald"},{"first_name":"Dominika","last_name":"Langenmayr","full_name":"Langenmayr, Dominika"}],"date_created":"2025-08-19T10:16:55Z","status":"public","publication":"ifo Schnelldienst","type":"journal_article","language":[{"iso":"ger"}],"_id":"60949","department":[{"_id":"187"}],"user_id":"97894"},{"type":"newspaper_article","publication":"Frankfurter Allgemeine Zeitung","status":"public","publication_date":"2025-11-10","_id":"62175","user_id":"97894","department":[{"_id":"187"}],"language":[{"iso":"ger"}],"publication_status":"published","issue":"16","year":"2025","citation":{"mla":"Giese, Henning, et al. “Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. .” <i>Frankfurter Allgemeine Zeitung</i>, vol. 261, no. 16, 2025.","short":"H. Giese, K.A. Schulz, C. Sureth-Sloane, Frankfurter Allgemeine Zeitung 261 (2025).","bibtex":"@article{Giese_Schulz_Sureth-Sloane_2025, title={Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. }, volume={261}, number={16}, journal={Frankfurter Allgemeine Zeitung}, author={Giese, Henning and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2025} }","apa":"Giese, H., Schulz, K. A., &#38; Sureth-Sloane, C. (2025). Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. . <i>Frankfurter Allgemeine Zeitung</i>, <i>261</i>(16).","ieee":"H. Giese, K. A. Schulz, and C. Sureth-Sloane, “Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. ,” <i>Frankfurter Allgemeine Zeitung</i>, vol. 261, no. 16, 2025.","chicago":"Giese, Henning, Kim Alina Schulz, and Caren Sureth-Sloane. “Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. .” <i>Frankfurter Allgemeine Zeitung</i>, 2025.","ama":"Giese H, Schulz KA, Sureth-Sloane C. Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. . <i>Frankfurter Allgemeine Zeitung</i>. 2025."},"intvolume":"       261","date_updated":"2025-11-13T08:11:00Z","author":[{"first_name":"Henning","full_name":"Giese, Henning","id":"92812","last_name":"Giese"},{"last_name":"Schulz","id":"68607","full_name":"Schulz, Kim Alina","first_name":"Kim Alina"},{"full_name":"Sureth-Sloane, Caren","id":"530","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren"}],"date_created":"2025-11-13T08:10:41Z","volume":261,"title":"Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. "},{"year":"2024","citation":{"apa":"Schön, L., Graßl, B., &#38; Giese, H. (2024). Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung. <i>Steuer und Wirtschaft</i>, 71–92.","mla":"Schön, Lena, et al. “Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung.” <i>Steuer und Wirtschaft</i>, 2024, pp. 71–92.","short":"L. Schön, B. Graßl, H. Giese, Steuer und Wirtschaft (2024) 71–92.","bibtex":"@article{Schön_Graßl_Giese_2024, title={Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung}, journal={Steuer und Wirtschaft}, author={Schön, Lena and Graßl, Benjamin and Giese, Henning}, year={2024}, pages={71–92} }","ieee":"L. Schön, B. Graßl, and H. Giese, “Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung,” <i>Steuer und Wirtschaft</i>, pp. 71–92, 2024.","chicago":"Schön, Lena, Benjamin Graßl, and Henning Giese. “Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung.” <i>Steuer und Wirtschaft</i>, 2024, 71–92.","ama":"Schön L, Graßl B, Giese H. Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung. <i>Steuer und Wirtschaft</i>. Published online 2024:71-92."},"page":"71-92","date_updated":"2024-02-01T12:20:46Z","author":[{"last_name":"Schön","full_name":"Schön, Lena","first_name":"Lena"},{"first_name":"Benjamin","full_name":"Graßl, Benjamin","last_name":"Graßl"},{"id":"92812","full_name":"Giese, Henning","last_name":"Giese","first_name":"Henning"}],"date_created":"2023-12-19T13:02:51Z","title":"Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung","type":"journal_article","publication":"Steuer und Wirtschaft","status":"public","_id":"49868","user_id":"74000","department":[{"_id":"187"}],"language":[{"iso":"ger"}]},{"year":"2024","citation":{"short":"H. Giese, V. Heinemann-Heile, Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods, 2024.","bibtex":"@book{Giese_Heinemann-Heile_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 158}, title={Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.4972829\">https://dx.doi.org/10.2139/ssrn.4972829</a>}, author={Giese, Henning and Heinemann-Heile, Vanessa}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 158} }","mla":"Giese, Henning, and Vanessa Heinemann-Heile. <i>Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods</i>. 2024, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4972829\">https://dx.doi.org/10.2139/ssrn.4972829</a>.","apa":"Giese, H., &#38; Heinemann-Heile, V. (2024). <i>Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.4972829\">https://dx.doi.org/10.2139/ssrn.4972829</a>","ama":"Giese H, Heinemann-Heile V. <i>Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods</i>.; 2024. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4972829\">https://dx.doi.org/10.2139/ssrn.4972829</a>","ieee":"H. Giese and V. Heinemann-Heile, <i>Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods</i>. 2024.","chicago":"Giese, Henning, and Vanessa Heinemann-Heile. <i>Firms’ Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods</i>. TRR 266 Accounting for Transparency Working Paper Series No. 158, 2024. <a href=\"https://dx.doi.org/10.2139/ssrn.4972829\">https://dx.doi.org/10.2139/ssrn.4972829</a>."},"oa":"1","date_updated":"2024-10-30T07:30:13Z","author":[{"first_name":"Henning","last_name":"Giese","id":"92812","full_name":"Giese, Henning"},{"first_name":"Vanessa","id":"83380","full_name":"Heinemann-Heile, Vanessa","last_name":"Heinemann-Heile"}],"date_created":"2024-10-30T07:30:08Z","title":"Firms' Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods","doi":"https://dx.doi.org/10.2139/ssrn.4972829","main_file_link":[{"open_access":"1","url":"https://ssrn.com/abstract=4972829"}],"type":"working_paper","abstract":[{"lang":"eng","text":"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."}],"status":"public","_id":"56817","department":[{"_id":"187"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 158","user_id":"68607","language":[{"iso":"eng"}]},{"language":[{"iso":"eng"}],"department":[{"_id":"187"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 153","user_id":"68607","_id":"56816","status":"public","abstract":[{"text":"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.","lang":"eng"}],"type":"working_paper","doi":"https://dx.doi.org/10.2139/ssrn.4934571","main_file_link":[{"open_access":"1","url":"https://ssrn.com/abstract=4934571"}],"title":"The Downsides of Democracy? The Case of Tax Complexity","author":[{"id":"92812","full_name":"Giese, Henning","last_name":"Giese","first_name":"Henning"},{"first_name":"Adrian","id":"44288","full_name":"Schipp, Adrian","last_name":"Schipp"}],"date_created":"2024-10-30T07:27:46Z","oa":"1","date_updated":"2024-10-30T07:27:50Z","citation":{"chicago":"Giese, Henning, and Adrian Schipp. <i>The Downsides of Democracy? The Case of Tax Complexity</i>. TRR 266 Accounting for Transparency Working Paper Series No. 153, 2024. <a href=\"https://dx.doi.org/10.2139/ssrn.4934571\">https://dx.doi.org/10.2139/ssrn.4934571</a>.","ieee":"H. Giese and A. Schipp, <i>The Downsides of Democracy? The Case of Tax Complexity</i>. 2024.","ama":"Giese H, Schipp A. <i>The Downsides of Democracy? The Case of Tax Complexity</i>.; 2024. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4934571\">https://dx.doi.org/10.2139/ssrn.4934571</a>","mla":"Giese, Henning, and Adrian Schipp. <i>The Downsides of Democracy? The Case of Tax Complexity</i>. 2024, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4934571\">https://dx.doi.org/10.2139/ssrn.4934571</a>.","short":"H. Giese, A. Schipp, The Downsides of Democracy? The Case of Tax Complexity, 2024.","bibtex":"@book{Giese_Schipp_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 153}, title={The Downsides of Democracy? The Case of Tax Complexity}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.4934571\">https://dx.doi.org/10.2139/ssrn.4934571</a>}, author={Giese, Henning and Schipp, Adrian}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 153} }","apa":"Giese, H., &#38; Schipp, A. (2024). <i>The Downsides of Democracy? The Case of Tax Complexity</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.4934571\">https://dx.doi.org/10.2139/ssrn.4934571</a>"},"year":"2024"},{"issue":"30","citation":{"mla":"Sureth-Sloane, Caren, and Henning Giese. “Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie.” <i>SWK Steuer- und WirtschaftsKartei</i>, no. 30, 2024, pp. 1260–64.","short":"C. Sureth-Sloane, H. Giese, SWK Steuer- und WirtschaftsKartei (2024) 1260–1264.","bibtex":"@article{Sureth-Sloane_Giese_2024, title={Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie}, number={30}, journal={SWK Steuer- und WirtschaftsKartei}, author={Sureth-Sloane, Caren and Giese, Henning}, year={2024}, pages={1260–1264} }","apa":"Sureth-Sloane, C., &#38; Giese, H. (2024). Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie. <i>SWK Steuer- und WirtschaftsKartei</i>, <i>30</i>, 1260–1264.","ieee":"C. Sureth-Sloane and H. Giese, “Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie,” <i>SWK Steuer- und WirtschaftsKartei</i>, no. 30, pp. 1260–1264, 2024.","chicago":"Sureth-Sloane, Caren, and Henning Giese. “Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie.” <i>SWK Steuer- und WirtschaftsKartei</i>, no. 30 (2024): 1260–64.","ama":"Sureth-Sloane C, Giese H. Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie. <i>SWK Steuer- und WirtschaftsKartei</i>. 2024;(30):1260-1264."},"page":"1260-1264","year":"2024","author":[{"first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","id":"530","full_name":"Sureth-Sloane, Caren"},{"full_name":"Giese, Henning","id":"92812","last_name":"Giese","first_name":"Henning"}],"date_created":"2024-11-03T18:58:16Z","date_updated":"2025-01-22T09:36:44Z","title":"Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie","type":"journal_article","publication":"SWK Steuer- und WirtschaftsKartei","status":"public","user_id":"68607","department":[{"_id":"187"}],"_id":"56855","language":[{"iso":"ger"}]},{"keyword":["tax complexity","tax complexity cost","tax department","tax employees","tax risk"],"language":[{"iso":"eng"}],"_id":"49873","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 149","user_id":"530","department":[{"_id":"187"}],"abstract":[{"text":"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.","lang":"eng"}],"status":"public","type":"working_paper","title":"Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4888151","open_access":"1"}],"doi":"10.2139/ssrn.4888151","oa":"1","date_updated":"2024-12-07T14:13:15Z","date_created":"2023-12-19T13:22:08Z","author":[{"full_name":"Giese, Henning","id":"92812","last_name":"Giese","first_name":"Henning"},{"full_name":"Koch, Reinald","last_name":"Koch","first_name":"Reinald"},{"first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","id":"530"}],"year":"2024","citation":{"bibtex":"@book{Giese_Koch_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 149}, title={Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications}, DOI={<a href=\"https://doi.org/10.2139/ssrn.4888151\">10.2139/ssrn.4888151</a>}, author={Giese, Henning and Koch, Reinald and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 149} }","mla":"Giese, Henning, et al. <i>Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications</i>. 2024, doi:<a href=\"https://doi.org/10.2139/ssrn.4888151\">10.2139/ssrn.4888151</a>.","short":"H. Giese, R. Koch, C. Sureth-Sloane, Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications, 2024.","apa":"Giese, H., Koch, R., &#38; Sureth-Sloane, C. (2024). <i>Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications</i>. <a href=\"https://doi.org/10.2139/ssrn.4888151\">https://doi.org/10.2139/ssrn.4888151</a>","ama":"Giese H, Koch R, Sureth-Sloane C. <i>Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications</i>.; 2024. doi:<a href=\"https://doi.org/10.2139/ssrn.4888151\">10.2139/ssrn.4888151</a>","ieee":"H. Giese, R. Koch, and C. Sureth-Sloane, <i>Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications</i>. 2024.","chicago":"Giese, Henning, Reinald Koch, and Caren Sureth-Sloane. <i>Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications</i>. TRR 266 Accounting for Transparency Working Paper Series No. 149, 2024. <a href=\"https://doi.org/10.2139/ssrn.4888151\">https://doi.org/10.2139/ssrn.4888151</a>."},"publication_status":"published"},{"year":"2024","citation":{"bibtex":"@book{Giese_Lynch_Schulz_Sureth-Sloane_2024, series={TRR 266 Accounting for Transparency Working Paper Series No. 171}, title={The Effects of Tax Reform on Labor Demand within Tax Departments}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.5068550\">https://dx.doi.org/10.2139/ssrn.5068550</a>}, author={Giese, Henning and Lynch, Dan and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 171} }","mla":"Giese, Henning, et al. <i>The Effects of Tax Reform on Labor Demand within Tax Departments</i>. 2024, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.5068550\">https://dx.doi.org/10.2139/ssrn.5068550</a>.","short":"H. Giese, D. Lynch, K.A. Schulz, C. Sureth-Sloane, The Effects of Tax Reform on Labor Demand within Tax Departments, 2024.","apa":"Giese, H., Lynch, D., Schulz, K. A., &#38; Sureth-Sloane, C. (2024). <i>The Effects of Tax Reform on Labor Demand within Tax Departments</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.5068550\">https://dx.doi.org/10.2139/ssrn.5068550</a>","ieee":"H. Giese, D. Lynch, K. A. Schulz, and C. Sureth-Sloane, <i>The Effects of Tax Reform on Labor Demand within Tax Departments</i>. 2024.","chicago":"Giese, Henning, Dan Lynch, Kim Alina Schulz, and Caren Sureth-Sloane. <i>The Effects of Tax Reform on Labor Demand within Tax Departments</i>. TRR 266 Accounting for Transparency Working Paper Series No. 171, 2024. <a href=\"https://dx.doi.org/10.2139/ssrn.5068550\">https://dx.doi.org/10.2139/ssrn.5068550</a>.","ama":"Giese H, Lynch D, Schulz KA, Sureth-Sloane C. <i>The Effects of Tax Reform on Labor Demand within Tax Departments</i>.; 2024. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.5068550\">https://dx.doi.org/10.2139/ssrn.5068550</a>"},"oa":"1","date_updated":"2025-03-18T13:31:37Z","author":[{"first_name":"Henning","full_name":"Giese, Henning","id":"92812","last_name":"Giese"},{"first_name":"Dan","last_name":"Lynch","full_name":"Lynch, Dan"},{"last_name":"Schulz","id":"68607","full_name":"Schulz, Kim Alina","first_name":"Kim Alina"},{"first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","id":"530","full_name":"Sureth-Sloane, Caren"}],"date_created":"2025-01-03T11:35:10Z","title":"The Effects of Tax Reform on Labor Demand within Tax Departments","main_file_link":[{"url":"https://ssrn.com/abstract=5068550","open_access":"1"}],"doi":"https://dx.doi.org/10.2139/ssrn.5068550","type":"working_paper","abstract":[{"lang":"eng","text":"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."}],"status":"public","project":[{"name":"PC2: Computing Resources Provided by the Paderborn Center for Parallel Computing","_id":"52"}],"_id":"57902","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 171","user_id":"68607","department":[{"_id":"187"}],"language":[{"iso":"eng"}]},{"year":"2023","intvolume":"       118","citation":{"ama":"Giese H, Holtmann S. <i>Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids</i>. Vol 118.; 2023. doi:<a href=\"https://doi.org/10.2139/ssrn.4394968\">10.2139/ssrn.4394968</a>","ieee":"H. Giese and S. 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