Flattax jaeger
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Transcript of Flattax jaeger
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Taxpayers Association of Europe1
Flat Tax and Developed CountriesFlat Tax and Developed CountriesTax Competition versus Tax CoordinationTax Competition versus Tax Coordination
Bratislava, October 5, 2012Michael JaegerSecretary General
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Taxpayers Association of Europe2
Excerpt of TAE Aims and demandsExcerpt of TAE Aims and demands
Fair and simple tax laws
Less taxation, dues and social security costs
No EU-Tax
Economic and lean public administration
Privatisation
No EU-Harmonization of economic policy(no state-directed or central planned economy)
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Taxpayers Association of Europe3
Research and Experience
Excessive government / public spending are financed by taxation
Taxation and Economic Growth:- high taxation low economic growth- low taxation high economic growth
High taxes and the government expenditure that they finance mean lower rates of economic growth
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Taxpayers Association of Europe 4
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Taxpayers Association of Europe5
Increasing debts despite increasing revenues!
Increasing debts increasing revenues, but higher increase of public expenditure (e. g. Germany)
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Taxpayers Association of Europe 6
revenues
expenditures
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Taxpayers Association of Europe7
Revenues Germany 2005-2014
total
German Federation
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Taxpayers Association of Europe8
History of the Public Debt Germany 1950-2010, in bn Euro
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Taxpayers Association of Europe9
Why to Fight for Low Flat Tax Systems in Europe?
Effects of low taxes to stimulate growth and increase of revenues are evident
But: In many countries the Euro and Financial crisis are
misused to demand an increase of taxrates or to introduce new taxes (wealth tax, inheritance tax, FTT,…)
European Commission proposes harmonization of direct taxes (PIT, CIT, CCCTB,…)
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Taxpayers Association of Europe 10
Flat Income Tax and Year of
Implementation
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Taxpayers Association of Europe 11
Income Tax 2012highest rate
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Taxpayers Association of Europe 12
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Taxpayers Association of Europe 13
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Taxpayers Association of Europe14
Annex
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Taxpayers Association of Europe 15
Inheritance Tax 2009
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Taxpayers Association of Europe 16
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Taxpayers Association of Europe17
How large does government need to be?
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Taxpayers Association of Europe18
Imprint and Contact
Taxpayers Association of Europe Michael Jaeger
Office Munich Office Brussels
Nymphenburger Str. 118 Avenue de la Renaissance 1D-80636 Munich B-1000 Brussels+49 89 126008 20 Phone +32 2 738 7112 Phone+49 89 126008 47 Fax +32 2 736 0571 Fax
E-Mail [email protected] www.taxpayers-europe.org
© Dipl.-Kfm. Michael Jaeger Publication – including parts – only by indication of the source and approved by the authors