Flattax jaeger

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Flattax jaeger

  1. 1. Flat Tax and Developed Countries Tax Competition versus Tax Coordination Bratislava, October 5, 2012 Michael Jaeger Secretary General1 Taxpayers Association of Europe
  2. 2. Excerpt 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)2 Taxpayers Association of Europe
  3. 3. 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 growth3 Taxpayers Association of Europe
  4. 4. Taxpayers Association of Europe 4
  5. 5. Increasing debts despite increasing revenues!  Increasing debts  increasing revenues, but higher increase of public expenditure (e. g. Germany)5 Taxpayers Association of Europe
  6. 6. expenditures revenuesTaxpayers Association of Europe 6
  7. 7. Revenues Germany 2005-2014 total German Federation 7Taxpayers Association of Europe
  8. 8. History of the Public Debt Germany 1950-2010, in bn Euro 8Taxpayers Association of Europe
  9. 9. 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,…)9 Taxpayers Association of Europe
  10. 10. Flat Income Tax and Year of ImplementationTaxpayers Association of Europe 10
  11. 11. Income Tax 2012 highest rateTaxpayers Association of Europe 11
  12. 12. Taxpayers Association of Europe 12
  13. 13. Taxpayers Association of Europe 13
  14. 14. Annex14 Taxpayers Association of Europe
  15. 15. Inheritance Tax 2009 Taxpayers Association of Europe 15
  16. 16. Taxpayers Association of Europe 16
  17. 17. How large does government need to be?17 Taxpayers Association of Europe
  18. 18. Imprint and Contact Taxpayers Association of Europe Michael Jaeger Office Munich Office Brussels Nymphenburger Str. 118 Avenue de la Renaissance 1 D-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 info@taxpayers-europe.org Web www.taxpayers-europe.org © Dipl.-Kfm. Michael Jaeger Publication – including parts – only by indication of the source and approved by the authors18 Taxpayers Association of Europe

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