The document discusses taxation policies in developed countries. It summarizes the aims of the Taxpayers Association of Europe, which include fair and simple tax laws, less taxation and social costs, and no EU tax harmonization. The association's research shows that high taxation is linked to lower economic growth, while low taxation encourages growth. However, some countries are using fiscal crises as an excuse to increase tax rates or introduce new taxes. The association advocates for flat tax systems to stimulate growth and argues against the European Commission's proposals to harmonize direct taxes across countries.

1. Flat Tax and Developed Countries
Tax Competition versus Tax Coordination
Bratislava, October 5, 2012
Michael Jaeger
Secretary General
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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)
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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 growth
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4. Taxpayers Association of Europe 4

5. Increasing debts despite increasing revenues!
 Increasing debts
 increasing revenues, but higher
increase of public expenditure
(e. g. Germany)
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6. expenditures
revenues
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7. Revenues Germany 2005-2014
total
German
Federation
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8. History of the Public Debt
Germany 1950-2010, in bn Euro
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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,…)
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10. Flat Income Tax
and Year of
Implementation
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11. Income Tax 2012
highest rate
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12. Taxpayers Association of Europe 12

13. Taxpayers Association of Europe 13

14. Annex
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15. Inheritance Tax 2009
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16. Taxpayers Association of Europe 16

17. How large does government need to be?
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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 authors
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