But if 40% tax is rather progressive depends on other questions.
Is capital income taxes by the personal income rate, or is there a special capital income tax? Is there an additional pay roll tax, which is at least partially as well used for redistribution, or not? What's the tax for enterprises? Are there additional wealth taxes or not?

For people with an income close to, but below the health insurance cap, the current marginal tax and social insurance rate in Germany is more than 73%, and before Schroeder's income tax cuts, you could have more than 80% marginal rate (in a narrow but densely populated income band).

Der Amerikaner ist die Orchidee unter den Menschen
Volker Pispers