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

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.
Frankfurter Allgemeine Zeitung
Giese, Henning; Koch, Reinald; Gamm, Markus. Tax Avoidance and Vertical Interlocks within Multinational Corporations. SSRN. R&R Contemporary Accounting Research.
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.
Amberger, Harald; Giese, Henning; Koch, Reinald; Ortner, Lukas. Tax Department Organization, Tax Planning, and Tax Risk. SSRN. under review
DeSimone, Lisa; Giese, Henning; Koch, Reinald; Rehrl, Christoph. Real Effects of Earnings Stripping Rules. SSRN. under review
Taxes for the Masses
Giese, Henning; Heinemann-Heile, Vanessa. Firms’ Perception of a Fair Tax Burden - The Impact of Trust and Public Goods. SSRN. under review
Giese, Henning; Holtmann, Svea. Towards Green Driving? Income Tax Incentives for Company Cars. SSRN. under review
Frankfurter Allgemeine Zeitung
Giese, Henning; Schipp, Adrian. The Downside of Democracy? The Case of Tax Complexity. SSRN. under review
Giese, Henning; Lynch, Dan; Schulz, Kim Alina; Sureth-Sloane, Caren. The Effects of Tax Reform on Labor Demand within Tax Departments. SSRN. preparing for submission
Frankfurter Allgemeine Zeitung Taxes for the Masses
Giese, Henning. Tax Evasion Penalties and Aggressive Tax Avoidance. working paper (upon request) preparing for submission
Amberger, Harald; Giese, Henning; Schulz, Kim Alina. Tax Department Heterogeneity: How Workforce Composition Shapes Tax Planning and Tax Risk. working paper (upon request)
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.

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