A Comparative Analysis of Tax Systems in Germany, Kenya, and Zambia

This report delves into the tax structures and inequalities in three diverse countries - Germany, Kenya, and Zambia. It covers aspects such as tax revenue, tax quotas, development of direct and indirect taxation, taxes on private wealth assets, and the size and strength of tax administrations in these nations.

• Tax systems
• Inequalities
• Germany
• Kenya
• Zambia

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1. Selected findings from the Joint Synthesis Selected findings from the Joint Synthesis Report of the research on Report of the research on Tax Justice & Tax Justice & Poverty Poverty Opening of Module 3 of the Conference Improving Domestic Resource Mobilization and Stemming Illicit Financial Flows Tax Justice for Promoting Equality and Social Justice

3. 3 very different countries Bavaria Kenya Zambia Size (km2) 70,550 582,644 752,618 Inhabitants 12.6 million (2014) Ca. 45 million (2014) Ca. 14 million (2012) Ethnic/language groups Homogeneous 42 73 Size of Economy (nominal GDP) EUR ca. 533 billion USD ca. 69.0 billion (2015) USD ca. 26.6 billion (2014) (2014) Tax revenue (2014, USD) 114,628,911,000 9,871,940,000 2,718,970,000 Tax Quota (Tax in % of GDP) 36.7% (2012, all Germany!) 19.88% (2012) 20.03% (2013)

4. Inequality in Germany, Kenya, Zambia 60 52.6 50 42.7 40 30 23.1 20 17.1 16.5 14.2 11.9 11.6 10.4 10.1 9.3 8.5 8.3 10 7.4 6.6 6.6 6.5 5.4 5.1 4.5 3.8 3.7 3.4 2.7 2.4 1.8 1.7 1.1 0.8 0.5 0 1st Decile 2nd Decile 3rd Decile 4th Decile 5th Decile 6th Decile 7th Decile 8th Decile 9th Decile 10th Decile Germany 2010 Kenya 1999 Zambia 2009

5. Development direct & indirect taxation Germany Kenya Zambia 1975 2017 1974 2017 1970 2017 Top PIT Rate 56% 45% 65% 30% 45% 37.5% Sales Tax or VAT 11%-5.5% 19%-7%-0% 10% 16%-0% n.a 16%-0%

6. Taxes upon private wealth assets Germany Kenya Zambia Wealth Tax Suspended None None Capital Gains 25% Flat Tax 5% None Inheritance & Gift Tax Yes, but riddled with holes None None Real Property Taxation Yes, but undergoing reform Yes Yes Real Property Transfer Tax Yes, but undergoing reform Yes Yes

7. Size and strength of tax administrations Bavaria Kenya Zambia Inhabitants 12.6 million 45 million 14 million Actual Number of tax officials 14,633 (2013) 4,629 (2015) 1,450 (2013) Should-be number of tax officials 16,477 (2013) 6,618 (2015) 1,482 (2013) Relation of tax officials to 1000 citizens (2010) 1.15 0.104 0.099

8. Annual IFF in- and outflows (guesstimates) Germany, IFF inflow (money laundering only) Kenya: IFF outflow Zambia: IFF outflow 50-100 billion Euro Ca. 907 million USD (2013) Ca 2.9 billion USD (2015)