What is the percent of tax payers that have children?

Taxation is one of the most criticized matters in Germany. Germans themselves assume that it is the most complex system in the world. Ten percent of the literature on taxation in the world refers to the German tax system. There are 118 laws, 185 forms, 418 exceptions and 96,000 regulations (just one comment to taxation covers 2,671 pages). There are nearly 100,000 instructions for the administration only referring to taxation (more than 28,000 pages). The administration spends €3.7 billion just to collect income tax. The complexity of the German tax system is a result of constant modifications prompted by political and corporate pressure groups.