I’m a postdoctoral researcher at Paderborn University (Germany). My research examines how taxation shapes firm behavior and what these responses imply for the design of tax systems. I study how tax rules affect corporate decisions, how firms build and organize the expertise needed to respond to them, and how the complexity and legitimacy of tax systems shape firms’ responses to taxation.

  • The European Commission’s evaluation of the Anti-Tax Avoidance Directive (ATAD) features our working paper with Lisa De Simone, Reinald Koch, and Christoph Rehrl: Real Effects of Earnings Stripping Rules.
  • In October, I will present Real Effects of Earnings Stripping Rules at the 4th WU Vienna Tax Camp at WU Vienna and at CEPA Talks at Otto von Guericke University Magdeburg. If you are around and would like to connect, feel free to reach out.
  • I recently discussed Firm-level Tariff Exposure and Uncertainty: Measurement and Effects by Alexander Hillert, Luis Enrique Kaiser, and Julia Rupp at the XXV. Symposium zur ökonomischen Analyse der Unternehmung (GEABA) in Mainz. Discussion slides.

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; Lynch, Dan; Schulz, Kim Alina; Sureth-Sloane, Caren. The Effects of Tax Reform on Labor Demand within Tax Departments. SSRN. R&R The Accounting Review.
Frankfurter Allgemeine Zeitung Taxes for the Masses
Amberger, Harald; Giese, Henning; Koch, Reinald; Ortner, Lukas. Tax Department Organization, Tax Planning, and Tax Risk. SSRN. R&R Contemporary Accounting Research.
Giese, Henning; Koch, Reinald; Gamm, Markus. Tax Avoidance and Vertical Interlocks within Multinational Corporations. SSRN. R&R Contemporary Accounting Research.
Giese, Henning; Holtmann, Svea. Towards Green Driving? Income Tax Incentives for Company Cars. SSRN. R&R Journal of Public Economics.
Frankfurter Allgemeine Zeitung Interactive explainer (DE)
Giese, Henning; Heinemann-Heile, Vanessa. Firms’ Perception of a Fair Tax Burden - The Impact of Trust and Public Goods. SSRN. R&R European Accounting Review.
Amberger, Harald; Giese, Henning; Schulz, Kim Alina. Tax Department Workforce Heterogeneity and Tax Planning. SSRN. R&R Journal of the American Taxation Association.
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.
De Simone, Lisa; Giese, Henning; Koch, Reinald; Rehrl, Christoph. Real Effects of Earnings Stripping Rules. SSRN.
Taxes for the Masses European Commission — ATAD Evaluation
Giese, Henning; Koch, Reinald; Sureth-Sloane, Caren. Where to Locate Tax Employees? The Role of Tax Complexity and Tax Risk Implications. SSRN.
Frankfurter Allgemeine Zeitung
Giese, Henning; Schipp, Adrian. The Downside of Democracy? The Case of Tax Complexity. SSRN. under review
Giese, Henning. Tax Evasion Penalties and Aggressive Tax Avoidance. working paper (upon request)
Giese, Henning; Holtmann, Svea; Wiredu, Laura. Energy Tax System Design across OECD-countries. work in progress
Giese, Henning; Li, Yijun; Pierk, Jochen. Economic Consequences of Pillar II. work in progress
Schulz, Kim Alina; Schindler, Dirk; Mardan, Mohammed; Koch, Reinald; Giese, Henning. The Rate, the Loss, and the Bias: Measuring Profit Shifting with Simulated Marginal Tax Rates. 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 78(08), 34–40. 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