---
_id: '60949'
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Svea
full_name: Holtmann, Svea
last_name: Holtmann
- first_name: Reinald
full_name: Koch, Reinald
last_name: Koch
- first_name: Dominika
full_name: Langenmayr, Dominika
last_name: Langenmayr
citation:
ama: 'Giese H, Holtmann S, Koch R, Langenmayr D. Steuerliches Investitionssofortprogramm:
Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland? ifo
Schnelldienst. 2025;78(8):34-40.'
apa: 'Giese, H., Holtmann, S., Koch, R., & Langenmayr, D. (2025). Steuerliches
Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts
Deutschland? ifo Schnelldienst, 78(8), 34–40.'
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} }'
chicago: 'Giese, Henning, Svea Holtmann, Reinald Koch, and Dominika Langenmayr.
“Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des
Wirtschaftsstandorts Deutschland?” ifo Schnelldienst 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?,” ifo
Schnelldienst, vol. 78, no. 8, pp. 34–40, 2025.'
mla: 'Giese, Henning, et al. “Steuerliches Investitionssofortprogramm: Ausreichender
Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?” ifo Schnelldienst,
vol. 78, no. 8, 2025, pp. 34–40.'
short: H. Giese, S. Holtmann, R. Koch, D. Langenmayr, ifo Schnelldienst 78 (2025)
34–40.
date_created: 2025-08-19T10:16:55Z
date_updated: 2025-09-11T08:11:07Z
department:
- _id: '187'
intvolume: ' 78'
issue: '8'
language:
- iso: ger
page: 34-40
publication: ifo Schnelldienst
quality_controlled: '1'
status: public
title: 'Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung
des Wirtschaftsstandorts Deutschland?'
type: journal_article
user_id: '97894'
volume: 78
year: '2025'
...
---
_id: '62175'
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Kim Alina
full_name: Schulz, Kim Alina
id: '68607'
last_name: Schulz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Giese H, Schulz KA, Sureth-Sloane C. Paragraphen und Künstliche Intelligenz
meistern: Welche Steuerprofis Unternehmen suchen. . Frankfurter Allgemeine
Zeitung. 2025.'
apa: 'Giese, H., Schulz, K. A., & Sureth-Sloane, C. (2025). Paragraphen und
Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. . Frankfurter
Allgemeine Zeitung, 261(16).'
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} }'
chicago: 'Giese, Henning, Kim Alina Schulz, and Caren Sureth-Sloane. “Paragraphen
und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. .”
Frankfurter Allgemeine Zeitung, 2025.'
ieee: 'H. Giese, K. A. Schulz, and C. Sureth-Sloane, “Paragraphen und Künstliche
Intelligenz meistern: Welche Steuerprofis Unternehmen suchen. ,” Frankfurter
Allgemeine Zeitung, vol. 261, no. 16, 2025.'
mla: 'Giese, Henning, et al. “Paragraphen und Künstliche Intelligenz meistern: Welche
Steuerprofis Unternehmen suchen. .” Frankfurter Allgemeine Zeitung, vol.
261, no. 16, 2025.'
short: H. Giese, K.A. Schulz, C. Sureth-Sloane, Frankfurter Allgemeine Zeitung 261
(2025).
date_created: 2025-11-13T08:10:41Z
date_updated: 2025-11-13T08:11:00Z
department:
- _id: '187'
intvolume: ' 261'
issue: '16'
language:
- iso: ger
publication: Frankfurter Allgemeine Zeitung
publication_date: 2025-11-10
publication_status: published
status: public
title: 'Paragraphen und Künstliche Intelligenz meistern: Welche Steuerprofis Unternehmen
suchen. '
type: newspaper_article
user_id: '97894'
volume: 261
year: '2025'
...
---
_id: '49868'
author:
- first_name: Lena
full_name: Schön, Lena
last_name: Schön
- first_name: Benjamin
full_name: Graßl, Benjamin
last_name: Graßl
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
citation:
ama: Schön L, Graßl B, Giese H. Die Kriterien und Zusammensetzung der EU-Blacklist
als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung. Steuer
und Wirtschaft. Published online 2024:71-92.
apa: Schön, L., Graßl, B., & Giese, H. (2024). Die Kriterien und Zusammensetzung
der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische
Würdigung. Steuer und Wirtschaft, 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} }'
chicago: Schön, Lena, Benjamin Graßl, and Henning Giese. “Die Kriterien und Zusammensetzung
der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische
Würdigung.” Steuer und Wirtschaft, 2024, 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,” Steuer
und Wirtschaft, pp. 71–92, 2024.
mla: Schön, Lena, et al. “Die Kriterien und Zusammensetzung der EU-Blacklist als
Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung.” Steuer
und Wirtschaft, 2024, pp. 71–92.
short: L. Schön, B. Graßl, H. Giese, Steuer und Wirtschaft (2024) 71–92.
date_created: 2023-12-19T13:02:51Z
date_updated: 2024-02-01T12:20:46Z
department:
- _id: '187'
language:
- iso: ger
page: 71-92
publication: Steuer und Wirtschaft
status: public
title: Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes
– Eine kritische Würdigung
type: journal_article
user_id: '74000'
year: '2024'
...
---
_id: '56817'
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.
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Vanessa
full_name: Heinemann-Heile, Vanessa
id: '83380'
last_name: Heinemann-Heile
citation:
ama: Giese H, Heinemann-Heile V. Firms’ Willingness to Pay Local Business Tax
- The Impact of Trust and Public Goods.; 2024. doi:https://dx.doi.org/10.2139/ssrn.4972829
apa: Giese, H., & Heinemann-Heile, V. (2024). Firms’ Willingness to Pay Local
Business Tax - The Impact of Trust and Public Goods. https://dx.doi.org/10.2139/ssrn.4972829
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={https://dx.doi.org/10.2139/ssrn.4972829},
author={Giese, Henning and Heinemann-Heile, Vanessa}, year={2024}, collection={TRR
266 Accounting for Transparency Working Paper Series No. 158} }'
chicago: Giese, Henning, and Vanessa Heinemann-Heile. Firms’ Willingness to Pay
Local Business Tax - The Impact of Trust and Public Goods. TRR 266 Accounting
for Transparency Working Paper Series No. 158, 2024. https://dx.doi.org/10.2139/ssrn.4972829.
ieee: H. Giese and V. Heinemann-Heile, Firms’ Willingness to Pay Local Business
Tax - The Impact of Trust and Public Goods. 2024.
mla: Giese, Henning, and Vanessa Heinemann-Heile. Firms’ Willingness to Pay Local
Business Tax - The Impact of Trust and Public Goods. 2024, doi:https://dx.doi.org/10.2139/ssrn.4972829.
short: H. Giese, V. Heinemann-Heile, Firms’ Willingness to Pay Local Business Tax
- The Impact of Trust and Public Goods, 2024.
date_created: 2024-10-30T07:30:08Z
date_updated: 2024-10-30T07:30:13Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.4972829
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=4972829
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 158
status: public
title: Firms' Willingness to Pay Local Business Tax - The Impact of Trust and Public
Goods
type: working_paper
user_id: '68607'
year: '2024'
...
---
_id: '56816'
abstract:
- lang: eng
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.
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Adrian
full_name: Schipp, Adrian
id: '44288'
last_name: Schipp
citation:
ama: Giese H, Schipp A. The Downsides of Democracy? The Case of Tax Complexity.;
2024. doi:https://dx.doi.org/10.2139/ssrn.4934571
apa: Giese, H., & Schipp, A. (2024). The Downsides of Democracy? The Case
of Tax Complexity. https://dx.doi.org/10.2139/ssrn.4934571
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={https://dx.doi.org/10.2139/ssrn.4934571},
author={Giese, Henning and Schipp, Adrian}, year={2024}, collection={TRR 266 Accounting
for Transparency Working Paper Series No. 153} }'
chicago: Giese, Henning, and Adrian Schipp. The Downsides of Democracy? The Case
of Tax Complexity. TRR 266 Accounting for Transparency Working Paper Series
No. 153, 2024. https://dx.doi.org/10.2139/ssrn.4934571.
ieee: H. Giese and A. Schipp, The Downsides of Democracy? The Case of Tax Complexity.
2024.
mla: Giese, Henning, and Adrian Schipp. The Downsides of Democracy? The Case
of Tax Complexity. 2024, doi:https://dx.doi.org/10.2139/ssrn.4934571.
short: H. Giese, A. Schipp, The Downsides of Democracy? The Case of Tax Complexity,
2024.
date_created: 2024-10-30T07:27:46Z
date_updated: 2024-10-30T07:27:50Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.4934571
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=4934571
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 153
status: public
title: The Downsides of Democracy? The Case of Tax Complexity
type: working_paper
user_id: '68607'
year: '2024'
...
---
_id: '56855'
author:
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
citation:
ama: Sureth-Sloane C, Giese H. Auswirkungen der Einführung eines Verlustrücktrags
in Österreich. Ergebnisse einer Simulationsstudie. SWK Steuer- und WirtschaftsKartei.
2024;(30):1260-1264.
apa: Sureth-Sloane, C., & Giese, H. (2024). Auswirkungen der Einführung eines
Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie. SWK Steuer-
und WirtschaftsKartei, 30, 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} }'
chicago: 'Sureth-Sloane, Caren, and Henning Giese. “Auswirkungen der Einführung
eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie.” SWK
Steuer- und WirtschaftsKartei, no. 30 (2024): 1260–64.'
ieee: C. Sureth-Sloane and H. Giese, “Auswirkungen der Einführung eines Verlustrücktrags
in Österreich. Ergebnisse einer Simulationsstudie,” SWK Steuer- und WirtschaftsKartei,
no. 30, pp. 1260–1264, 2024.
mla: Sureth-Sloane, Caren, and Henning Giese. “Auswirkungen der Einführung eines
Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie.” SWK Steuer-
und WirtschaftsKartei, no. 30, 2024, pp. 1260–64.
short: C. Sureth-Sloane, H. Giese, SWK Steuer- und WirtschaftsKartei (2024) 1260–1264.
date_created: 2024-11-03T18:58:16Z
date_updated: 2025-01-22T09:36:44Z
department:
- _id: '187'
issue: '30'
language:
- iso: ger
page: 1260-1264
publication: SWK Steuer- und WirtschaftsKartei
status: public
title: Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse
einer Simulationsstudie
type: journal_article
user_id: '68607'
year: '2024'
...
---
_id: '49873'
abstract:
- lang: eng
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.
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Reinald
full_name: Koch, Reinald
last_name: Koch
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Giese H, Koch R, Sureth-Sloane C. Where to Locate Tax Employees? The Role
of Tax Complexity and Tax Risk Implications.; 2024. doi:10.2139/ssrn.4888151
apa: Giese, H., Koch, R., & Sureth-Sloane, C. (2024). Where to Locate Tax
Employees? The Role of Tax Complexity and Tax Risk Implications. https://doi.org/10.2139/ssrn.4888151
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={10.2139/ssrn.4888151},
author={Giese, Henning and Koch, Reinald and Sureth-Sloane, Caren}, year={2024},
collection={TRR 266 Accounting for Transparency Working Paper Series No. 149}
}'
chicago: Giese, Henning, Reinald Koch, and Caren Sureth-Sloane. Where to Locate
Tax Employees? The Role of Tax Complexity and Tax Risk Implications. TRR 266
Accounting for Transparency Working Paper Series No. 149, 2024. https://doi.org/10.2139/ssrn.4888151.
ieee: H. Giese, R. Koch, and C. Sureth-Sloane, Where to Locate Tax Employees?
The Role of Tax Complexity and Tax Risk Implications. 2024.
mla: Giese, Henning, et al. Where to Locate Tax Employees? The Role of Tax Complexity
and Tax Risk Implications. 2024, doi:10.2139/ssrn.4888151.
short: H. Giese, R. Koch, C. Sureth-Sloane, Where to Locate Tax Employees? The Role
of Tax Complexity and Tax Risk Implications, 2024.
date_created: 2023-12-19T13:22:08Z
date_updated: 2024-12-07T14:13:15Z
department:
- _id: '187'
doi: 10.2139/ssrn.4888151
keyword:
- tax complexity
- tax complexity cost
- tax department
- tax employees
- tax risk
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4888151
oa: '1'
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 149
status: public
title: Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications
type: working_paper
user_id: '530'
year: '2024'
...
---
_id: '57902'
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.
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Dan
full_name: Lynch, Dan
last_name: Lynch
- first_name: Kim Alina
full_name: Schulz, Kim Alina
id: '68607'
last_name: Schulz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Giese H, Lynch D, Schulz KA, Sureth-Sloane C. The Effects of Tax Reform
on Labor Demand within Tax Departments.; 2024. doi:https://dx.doi.org/10.2139/ssrn.5068550
apa: Giese, H., Lynch, D., Schulz, K. A., & Sureth-Sloane, C. (2024). The
Effects of Tax Reform on Labor Demand within Tax Departments. https://dx.doi.org/10.2139/ssrn.5068550
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={https://dx.doi.org/10.2139/ssrn.5068550},
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} }'
chicago: Giese, Henning, Dan Lynch, Kim Alina Schulz, and Caren Sureth-Sloane. The
Effects of Tax Reform on Labor Demand within Tax Departments. TRR 266 Accounting
for Transparency Working Paper Series No. 171, 2024. https://dx.doi.org/10.2139/ssrn.5068550.
ieee: H. Giese, D. Lynch, K. A. Schulz, and C. Sureth-Sloane, The Effects of
Tax Reform on Labor Demand within Tax Departments. 2024.
mla: Giese, Henning, et al. The Effects of Tax Reform on Labor Demand within
Tax Departments. 2024, doi:https://dx.doi.org/10.2139/ssrn.5068550.
short: H. Giese, D. Lynch, K.A. Schulz, C. Sureth-Sloane, The Effects of Tax Reform
on Labor Demand within Tax Departments, 2024.
date_created: 2025-01-03T11:35:10Z
date_updated: 2025-03-18T13:31:37Z
department:
- _id: '187'
doi: https://dx.doi.org/10.2139/ssrn.5068550
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=5068550
oa: '1'
project:
- _id: '52'
name: 'PC2: Computing Resources Provided by the Paderborn Center for Parallel Computing'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 171
status: public
title: The Effects of Tax Reform on Labor Demand within Tax Departments
type: working_paper
user_id: '68607'
year: '2024'
...
---
_id: '46044'
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Svea
full_name: Holtmann, Svea
last_name: Holtmann
citation:
ama: Giese H, Holtmann S. Towards Green Driving - Income Taxes Incentives for
Plug-In Hybrids. Vol 118.; 2023. doi:10.2139/ssrn.4394968
apa: Giese, H., & Holtmann, S. (2023). Towards Green Driving - Income Taxes
Incentives for Plug-In Hybrids (Vol. 118). https://doi.org/10.2139/ssrn.4394968
bibtex: '@book{Giese_Holtmann_2023, series={TRR 266 Working Paper Series}, title={Towards
Green Driving - Income Taxes Incentives for Plug-In Hybrids}, volume={118}, DOI={10.2139/ssrn.4394968}, author={Giese,
Henning and Holtmann, Svea}, year={2023}, collection={TRR 266 Working Paper Series}
}'
chicago: Giese, Henning, and Svea Holtmann. Towards Green Driving - Income Taxes
Incentives for Plug-In Hybrids. Vol. 118. TRR 266 Working Paper Series, 2023.
https://doi.org/10.2139/ssrn.4394968.
ieee: H. Giese and S. Holtmann, Towards Green Driving - Income Taxes Incentives
for Plug-In Hybrids, vol. 118. 2023.
mla: Giese, Henning, and Svea Holtmann. Towards Green Driving - Income Taxes
Incentives for Plug-In Hybrids. 2023, doi:10.2139/ssrn.4394968.
short: H. Giese, S. Holtmann, Towards Green Driving - Income Taxes Incentives for
Plug-In Hybrids, 2023.
date_created: 2023-07-13T11:41:54Z
date_updated: 2023-12-19T13:10:23Z
department:
- _id: '187'
doi: 10.2139/ssrn.4394968
intvolume: ' 118'
language:
- iso: eng
series_title: TRR 266 Working Paper Series
status: public
title: Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids
type: working_paper
user_id: '74000'
volume: 118
year: '2023'
...
---
_id: '46042'
author:
- first_name: Reinald
full_name: Koch, Reinald
last_name: Koch
- first_name: Svea
full_name: Holtmann, Svea
last_name: Holtmann
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
citation:
ama: Koch R, Holtmann S, Giese H. Losses Never Sleep – The Effect of Tax Loss Offset
on Stock Market Returns during Economic Crises. Journal of Business Economics.
2023;93(1-2):59-109. doi:10.1007/s11573-022-01134-4
apa: Koch, R., Holtmann, S., & Giese, H. (2023). Losses Never Sleep – The Effect
of Tax Loss Offset on Stock Market Returns during Economic Crises. Journal
of Business Economics, 93(1–2), 59–109. https://doi.org/10.1007/s11573-022-01134-4
bibtex: '@article{Koch_Holtmann_Giese_2023, title={Losses Never Sleep – The Effect
of Tax Loss Offset on Stock Market Returns during Economic Crises}, volume={93},
DOI={10.1007/s11573-022-01134-4},
number={1–2}, journal={Journal of Business Economics}, publisher={Springer Science
and Business Media LLC}, author={Koch, Reinald and Holtmann, Svea and Giese, Henning},
year={2023}, pages={59–109} }'
chicago: 'Koch, Reinald, Svea Holtmann, and Henning Giese. “Losses Never Sleep –
The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises.”
Journal of Business Economics 93, no. 1–2 (2023): 59–109. https://doi.org/10.1007/s11573-022-01134-4.'
ieee: 'R. Koch, S. Holtmann, and H. Giese, “Losses Never Sleep – The Effect of Tax
Loss Offset on Stock Market Returns during Economic Crises,” Journal of Business
Economics, vol. 93, no. 1–2, pp. 59–109, 2023, doi: 10.1007/s11573-022-01134-4.'
mla: Koch, Reinald, et al. “Losses Never Sleep – The Effect of Tax Loss Offset on
Stock Market Returns during Economic Crises.” Journal of Business Economics,
vol. 93, no. 1–2, Springer Science and Business Media LLC, 2023, pp. 59–109, doi:10.1007/s11573-022-01134-4.
short: R. Koch, S. Holtmann, H. Giese, Journal of Business Economics 93 (2023) 59–109.
date_created: 2023-07-13T11:19:59Z
date_updated: 2026-04-09T07:41:13Z
department:
- _id: '187'
doi: 10.1007/s11573-022-01134-4
intvolume: ' 93'
issue: 1-2
language:
- iso: eng
main_file_link:
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oa: '1'
page: 59-109
publication: Journal of Business Economics
publication_identifier:
issn:
- 0044-2372
- 1861-8928
publication_status: published
publisher: Springer Science and Business Media LLC
quality_controlled: '1'
status: public
title: Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns
during Economic Crises
type: journal_article
user_id: '96670'
volume: 93
year: '2023'
...
---
_id: '35799'
author:
- first_name: Reinald
full_name: Koch, Reinald
last_name: Koch
- first_name: Svea
full_name: Holtmann, Svea
last_name: Holtmann
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
citation:
ama: Koch R, Holtmann S, Giese H. Losses Never Sleep - The Effect of Tax Loss
Offset on Stock Market Returns during Economic Crises. Vol 269.; 2022. doi:10.2139/ssrn.4096944
apa: Koch, R., Holtmann, S., & Giese, H. (2022). Losses Never Sleep - The
Effect of Tax Loss Offset on Stock Market Returns during Economic Crises (Vol.
269). https://doi.org/10.2139/ssrn.4096944
bibtex: '@book{Koch_Holtmann_Giese_2022, series={arqus-Working Paper Serie}, title={Losses
Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic
Crises}, volume={269}, DOI={10.2139/ssrn.4096944},
author={Koch, Reinald and Holtmann, Svea and Giese, Henning}, year={2022}, collection={arqus-Working
Paper Serie} }'
chicago: Koch, Reinald, Svea Holtmann, and Henning Giese. Losses Never Sleep
- The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises.
Vol. 269. Arqus-Working Paper Serie, 2022. https://doi.org/10.2139/ssrn.4096944.
ieee: R. Koch, S. Holtmann, and H. Giese, Losses Never Sleep - The Effect of
Tax Loss Offset on Stock Market Returns during Economic Crises, vol. 269.
2022.
mla: Koch, Reinald, et al. Losses Never Sleep - The Effect of Tax Loss Offset
on Stock Market Returns during Economic Crises. 2022, doi:10.2139/ssrn.4096944.
short: R. Koch, S. Holtmann, H. Giese, Losses Never Sleep - The Effect of Tax Loss
Offset on Stock Market Returns during Economic Crises, 2022.
date_created: 2023-01-10T11:01:44Z
date_updated: 2023-12-14T20:00:07Z
department:
- _id: '187'
doi: 10.2139/ssrn.4096944
intvolume: ' 269'
language:
- iso: eng
publication_identifier:
issn:
- 1556-5068
publication_status: published
series_title: arqus-Working Paper Serie
status: public
title: Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns
during Economic Crises
type: working_paper
user_id: '68607'
volume: 269
year: '2022'
...
---
_id: '49875'
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Reinald
full_name: Koch, Reinald
last_name: Koch
- first_name: Markus
full_name: Gamm, Markus
last_name: Gamm
citation:
ama: Giese H, Koch R, Gamm M. Tax Avoidance and Vertical Interlocks within Multinational
Enterprises. arqus; 2022. doi:10.2139/ssrn.4137265
apa: Giese, H., Koch, R., & Gamm, M. (2022). Tax Avoidance and Vertical Interlocks
within Multinational Enterprises. arqus. https://doi.org/10.2139/ssrn.4137265
bibtex: '@book{Giese_Koch_Gamm_2022, series={Quantitative Research in Taxation,
Discussion Paper No. 270}, title={Tax Avoidance and Vertical Interlocks within
Multinational Enterprises}, DOI={10.2139/ssrn.4137265},
publisher={arqus}, author={Giese, Henning and Koch, Reinald and Gamm, Markus},
year={2022}, collection={Quantitative Research in Taxation, Discussion Paper No.
270} }'
chicago: Giese, Henning, Reinald Koch, and Markus Gamm. Tax Avoidance and Vertical
Interlocks within Multinational Enterprises. Quantitative Research in Taxation,
Discussion Paper No. 270. arqus, 2022. https://doi.org/10.2139/ssrn.4137265.
ieee: H. Giese, R. Koch, and M. Gamm, Tax Avoidance and Vertical Interlocks within
Multinational Enterprises. arqus, 2022.
mla: Giese, Henning, et al. Tax Avoidance and Vertical Interlocks within Multinational
Enterprises. arqus, 2022, doi:10.2139/ssrn.4137265.
short: H. Giese, R. Koch, M. Gamm, Tax Avoidance and Vertical Interlocks within
Multinational Enterprises, arqus, 2022.
date_created: 2023-12-19T13:23:59Z
date_updated: 2023-12-19T13:24:10Z
department:
- _id: '187'
doi: 10.2139/ssrn.4137265
language:
- iso: eng
publisher: arqus
series_title: Quantitative Research in Taxation, Discussion Paper No. 270
status: public
title: Tax Avoidance and Vertical Interlocks within Multinational Enterprises
type: working_paper
user_id: '74000'
year: '2022'
...
---
_id: '49876'
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
citation:
ama: Giese H. Tax Evasion Penalties and Aggressive Tax Avoidance.; 2021.
apa: Giese, H. (2021). Tax Evasion Penalties and Aggressive Tax Avoidance.
bibtex: '@book{Giese_2021, title={Tax Evasion Penalties and Aggressive Tax Avoidance},
author={Giese, Henning}, year={2021} }'
chicago: Giese, Henning. Tax Evasion Penalties and Aggressive Tax Avoidance,
2021.
ieee: H. Giese, Tax Evasion Penalties and Aggressive Tax Avoidance. 2021.
mla: Giese, Henning. Tax Evasion Penalties and Aggressive Tax Avoidance.
2021.
short: H. Giese, Tax Evasion Penalties and Aggressive Tax Avoidance, 2021.
date_created: 2023-12-19T13:24:58Z
date_updated: 2023-12-19T13:25:04Z
department:
- _id: '187'
language:
- iso: eng
status: public
title: Tax Evasion Penalties and Aggressive Tax Avoidance
type: working_paper
user_id: '74000'
year: '2021'
...
---
_id: '49870'
author:
- first_name: Benjamin
full_name: Graßl, Benjamin
last_name: Graßl
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
citation:
ama: Graßl B, Giese H. Überwälzung von Digitalsteuern. beck.digitax. 2021;(1):13-21.
apa: Graßl, B., & Giese, H. (2021). Überwälzung von Digitalsteuern. beck.digitax,
1, 13–21.
bibtex: '@article{Graßl_Giese_2021, title={Überwälzung von Digitalsteuern}, number={1},
journal={beck.digitax}, author={Graßl, Benjamin and Giese, Henning}, year={2021},
pages={13–21} }'
chicago: 'Graßl, Benjamin, and Henning Giese. “Überwälzung von Digitalsteuern.”
beck.digitax, no. 1 (2021): 13–21.'
ieee: B. Graßl and H. Giese, “Überwälzung von Digitalsteuern,” beck.digitax,
no. 1, pp. 13–21, 2021.
mla: Graßl, Benjamin, and Henning Giese. “Überwälzung von Digitalsteuern.” beck.digitax,
no. 1, 2021, pp. 13–21.
short: B. Graßl, H. Giese, beck.digitax (2021) 13–21.
date_created: 2023-12-19T13:17:26Z
date_updated: 2024-02-06T10:20:03Z
department:
- _id: '187'
issue: '1'
language:
- iso: ger
page: 13-21
publication: beck.digitax
status: public
title: Überwälzung von Digitalsteuern
type: journal_article
user_id: '74000'
year: '2021'
...
---
_id: '49871'
author:
- first_name: Henning
full_name: Giese, Henning
id: '92812'
last_name: Giese
- first_name: Benjamin
full_name: Graßl, Benjamin
last_name: Graßl
- first_name: Svea
full_name: Holtmann, Svea
last_name: Holtmann
- first_name: Philipp
full_name: Krug, Philipp
last_name: Krug
citation:
ama: Giese H, Graßl B, Holtmann S, Krug P. Steuerliche Entlastungsmöglichkeiten
für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie. Deutsches
Steuerrecht. 2020;59(16-16):752-760.
apa: Giese, H., Graßl, B., Holtmann, S., & Krug, P. (2020). Steuerliche Entlastungsmöglichkeiten
für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie. Deutsches
Steuerrecht, 59(16–16), 752–760.
bibtex: '@article{Giese_Graßl_Holtmann_Krug_2020, title={Steuerliche Entlastungsmöglichkeiten
für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie}, volume={59},
number={16–16}, journal={Deutsches Steuerrecht}, author={Giese, Henning and Graßl,
Benjamin and Holtmann, Svea and Krug, Philipp}, year={2020}, pages={752–760} }'
chicago: 'Giese, Henning, Benjamin Graßl, Svea Holtmann, and Philipp Krug. “Steuerliche
Entlastungsmöglichkeiten für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie.”
Deutsches Steuerrecht 59, no. 16–16 (2020): 752–60.'
ieee: H. Giese, B. Graßl, S. Holtmann, and P. Krug, “Steuerliche Entlastungsmöglichkeiten
für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie,” Deutsches
Steuerrecht, vol. 59, no. 16–16, pp. 752–760, 2020.
mla: Giese, Henning, et al. “Steuerliche Entlastungsmöglichkeiten für kleine und
mittlere Unternehmen wegen der COVID-19-Pandemie.” Deutsches Steuerrecht,
vol. 59, no. 16–16, 2020, pp. 752–60.
short: H. Giese, B. Graßl, S. Holtmann, P. Krug, Deutsches Steuerrecht 59 (2020)
752–760.
date_created: 2023-12-19T13:18:55Z
date_updated: 2026-04-09T07:20:50Z
department:
- _id: '187'
intvolume: ' 59'
issue: 16-16
language:
- iso: ger
page: 752-760
publication: Deutsches Steuerrecht
status: public
title: Steuerliche Entlastungsmöglichkeiten für kleine und mittlere Unternehmen wegen
der COVID-19-Pandemie
type: journal_article
user_id: '96670'
volume: 59
year: '2020'
...