The tax policy is a disaster. Nobody who is self-employed actually knows what tax burden will affect him or her and whether the declarations will stand up to scrutiny, since there are such different views on different tax situations and the tax authorities apply their own guidelines, which also do not always comply with the law but rather keep the most-favoured nation principle in mind.
Friedrich Merz’s scheme was plausible and clear even if it did not illuminate tax justice in every detail at the time. Based on this concept, the entire tax system should be reconsidered separately from the old system.
The aim of tax policy can only be to ensure that the strong share with the weak. It is up to the state to organise redistribution.