2. Germany – 39.7%
Also a progressive tax system, Germany taxes individuals 39.7% who are within the top bracket. Capital gains, employment wages, savings/investments, and business ownership are all some of the things that are taxed in this system. Oddly enough, Germany has a church tax of 8% to 9%. However, this is tax deductible. Even though taxes are high, Germany has free tuition. As for healthcare, tax payers are often insured in which a certain percentage of their pay gets taken out and put towards insurance.
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