Wait, you think 50% tax is normal? Pharaohs and Kings took less
Guy is right about that, at least
If a country produces 400 apartments, 500 cars and 1000 pairs of boots per year, you can set the tax to 1% or 99%, the country will still have produced the same amount of apartments, cars and boots. And they have to be distributed between members of society no matter what.
Say you set the tax to 1%. Then the budget doesn't have enough money to pay pensions. It will PRINT money to pay pensions, and the money that you've got in your pocket will lose value. You paid 1% tax, but due to inflation you effectively still paid 50%. Nothing changed.
Let's say you pay 99% tax. But you get so much free shit from various funds, that you don't know where to spend your 1%.
The tax itself is not the NUMBER to discuss. It's meaningless in and of itself. The circumstances surrounding the number can be discussed. But that's if we're talking about salary tax.
Since you're discussing business taxes, that's a different story. And there's a reason to keep the tax high - it means inefficient businesses sink very fast and the work force goes to work on a business that's much more efficient. Society as a whole gains from it, because more cars and boots get produced. There are studies on the inefficiencies of small businesses.
Unfortunately, it also means less diversity in products, because diversity easily comes from artisans, but not from large corporations. It can be especially felt in gamedev.
But then you can't really blame Germany, because apparently they're aware of the shortcomings of a high business tax (which can nip some good businesses in the bud), and to compensate they gave 100k to Realms Beyond. Which they failed to utilize correctly.