New essay: Investigation into the taxpayers' association

The study shows that the BdSt is not suitable for representing the interests of taxpayers in the public interest, but instead represents particular group interests. Its role in the field of social policy must therefore be critically scrutinized. The examples examined make it clear that the BdSt primarily represents the interests of small and medium-sized enterprises, freelancers and the self-employed. With its focus on lowering taxes, reducing bureaucracy and a lean state, it advocates the dismantling of the welfare state, privatization, liberalization and individual responsibility, whereby it acts in a neoliberal-populist manner. It represents legitimate interests vis-à-vis the public and the political system. However, the association's positions can in no way be used as a reference for German taxpayers. The group of taxpayers is highly heterogeneous and is backed by diametrically opposed interests: While smaller groups, which the BdSt publicly advocates for, want to pay less tax, large groups in society are interested in high tax revenues and rely on the state's redistribution activities as part of public services of general interest.