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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