36% of German firms face severe staffing shortages, highest in OECD. Working-age population shrinks 9% in next decade. Average single earner loses 48% of pay to taxes, top in OECD. High work taxes slash hours worked versus US. Married women stuck in part-time due to joint taxation favoring mini-jobs. Lower-earning wives face 100% marginal rates on extra income. Mini-jobs trap low-skilled in low hours. Benefit cliffs erase gains for low earners. Early retirement perks aid healthy high-earners, not frail workers. System subsidizes fit elderly over poor ones. OECD demands end joint filing and mini-jobs except for students. Slash income taxes for bottom earners. Soften benefit phase-outs. Scrap early pensions for healthy. Shift taxes to property, smokes, booze. High elderly poverty versus Denmark, Netherlands.