I’m a postdoctoral researcher at Paderborn University (Germany). My work explores multidimensional aspects of taxation, focusing on tax departments, tax complexity, and fiscal policy. I examine how organizational choices shape the design and performance of tax departments, what drives tax complexity and its consequences, and how tax policy influences firm behavior—covering compliance, risk-taking, and contributions to the green transition.

News

  • I'm co-organizing the 7th Doctoral Tax Brownbag (find information on the previous edition here). Find the Call for Papers here. Submissions are due 1 December 2025.
  • I'm presenting Real Effects of Earnings Stripping Rules at the University of Illinois Symposium on Tax Research XIX on September 12.
  • I recently published an opinion piece on the new German tax law jointly with Svea Holtmann, Reinald Koch, and Dominika Langenmayr in ifo Schnelldienst.

Interests

  • Corporate Taxation
  • Tax Department Organization
  • Tax Complexity
  • Real Effects of Tax Policy

Education

  • Ph.D. (Dr. rer. pol.), 2017–2021

    Catholic University of Eichstätt–Ingolstadt, Germany
    Dissertation: The Effect of Management Structure and Manager Liability on Tax Avoidance

  • M.Sc. in Business Administration, 2014–2016

    Catholic University of Eichstätt–Ingolstadt, Germany
    • Study abroad: Loyola Institute of Business Administration (Chennai, India), Sep–Dec 2015

  • B.Sc. in Business & Management Studies, 2011–2014

    University of Applied Sciences Europe, Germany
    • Study abroad: Vancouver Island University (Nanaimo, Canada), Jan–Mar 2013

Research

Working Papers

Giese, Henning; Koch, Reinald; Sureth-Sloane, Caren. Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications. SSRN. R&R The Accounting Review.
Giese, Henning; Koch, Reinald; Gamm, Markus. Tax Avoidance and Vertical Interlocks within Multinational Corporations. SSRN. R&R Contemporary Accounting Research.
Giese, Henning; Schipp, Adrian. The Downside of Democracy? The Case of Tax Complexity. SSRN. R&R International Tax and Public Finance.
Giese, Henning; Heinemann-Heile, Vanessa; Sureth-Sloane, Caren. Gewerbesteuerbelastung in deutschen Unternehmen — wahrgenommene Belastung und lokale öffentliche Güter. working paper (upon request) R&R Steuer und Wirtschaft.
Giese, Henning; Holtmann, Svea. Towards Green Driving? Income Tax Incentives for Company Cars. SSRN. under review
Frankfurter Allgemeine Zeitung
Giese, Henning; Lynch, Dan; Schulz, Kim Alina; Sureth-Sloane, Caren. The Effects of Tax Reform on Labor Demand within Tax Departments. SSRN. under review
Taxes for the Masses
Amberger, Harald; Giese, Henning; Koch, Reinald; Ortner, Lukas. Tax Department Organization, Tax Planning, and Tax Risk. working paper (upon request) preparing for submission
DeSimone, Lisa; Giese, Henning; Koch, Reinald; Rehrl, Christoph. Real Effects of Earnings Stripping Rules. SSRN. preparing for submission
Giese, Henning. Tax Evasion Penalties and Aggressive Tax Avoidance. working paper (upon request) preparing for resubmission
Giese, Henning; Heinemann-Heile, Vanessa. Firms’ Willingness to Pay Local Business Tax – The Impact of Trust and Public Goods. SSRN. preparing for resubmission
Amberger, Harald; Giese, Henning; Schulz, Kim Alina. Who Works in the Tax Department? Examining Workforce Diversity and its Impact on Tax Outcomes. work in progress
Giese, Henning; Li, Yijun; Pierk, Jochen. Economic Consequences of Pillar II. work in progress

Peer-reviewed Publications

Schön, Lena; Graßl, Benjamin; Giese, Henning (2024). Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung. Steuer und Wirtschaft 101, 71–94. article.
Koch, Reinald; Holtmann, Svea; Giese, Henning (2023). Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises. Journal of Business Economics 93, 59–109. article.

Policy Work

Sureth-Sloane, Caren; Giese, Henning (2024). Einführung eines Verlustrücktrags in Österreich – Eine ökonomische Analyse. Studie im Auftrag der Wirtschaftskammer Österreich. policy report

Professional Publications

Giese, Henning; Holtmann, Svea; Koch, Reinald; Langenmayr, Dominika (2025). Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?. ifo Schnelldienst 08/2025. article.
Sureth-Sloane, Caren; Giese, Henning (2024). Auswirkungen der Einführung eines Verlustrücktrags in Österreich. Ergebnisse einer Simulationsstudie. SWK Steuer- und WirtschaftsKartei 30, 1260–1264. article.
Graßl, Benjamin; Giese, Henning (2021). Überwälzung von Digitalsteuern. beck.digitax 1, 13–21. article.
Giese, Henning; Graßl, Benjamin; Holtmann, Svea; Krug, Philipp (2020). Steuerliche Entlastungsmöglichkeiten für KMU wegen der COVID-19-Pandemie. Deutsches Steuerrecht 15–16, 752–760. article.

Teaching

I teach graduate and undergraduate courses in business taxation and accounting, with a focus on international corporate taxation, tax planning, and the real effects of tax policy.

Current Teaching

  • Current Issues in Tax Research (Seminar, M.Sc., Paderborn University)
  • International Taxation (Lecture, M.Sc., Paderborn University)

Selected Past Teaching

  • Case Studies in International Business Taxation (Seminar, M.Sc., Paderborn University)
  • Cross-Border Corporate Taxation (Lecture, M.Sc., Paderborn University)
  • Organizational Form Choice and Tax Planning (Lecture with integrated exercise, M.Sc., Paderborn University)
  • International Corporate Taxation (Exercise, M.Sc., KU Eichstätt-Ingolstadt)
  • Principles of Business Administration II (Lecture with integrated exercise, B.Sc., KU Eichstätt-Ingolstadt)
  • Financial Statements and Corporate Taxation (Lecture & Exercise, B.Sc., KU Eichstätt-Ingolstadt)
  • Corporate Taxation I / II (Lecture & Exercise, B.Sc., KU Eichstätt-Ingolstadt)
  • Tax Accounting and DATEV (Lecture with integrated exercise, B.Sc., KU Eichstätt-Ingolstadt)
  • Proseminar: Taxation and Financial Reporting (Seminar, M.Sc. & B.Sc., KU Eichstätt-Ingolstadt)

Thesis Supervision

I supervise theses on topics in corporate taxation, tax complexity, and the real effects of tax policy. If you are interested, please email a brief proposal (max 1 page), transcript, and CV.

Contact