The middle class, or rather the middle class, has become the workhorse of our welfare state. Some twelve million people form with their performance and their willingness to perform more than the core funding .Who as a single has more than 52,882 euros in annual income paid by each additional euro earned about half of the state. Among married couples, this effect one from 105,764 euros. The top tenth of the taxpayer begins with a taxable annual income of around 70,000 euros. Less than 3 Million tax assessment cases generate approximately 58% of total income tax revenues. Taking into account the contributions to social security, the burden is even higher. The income thresholds in the pension and unemployment in West Germany are with 66,000 euros and in East Germany with 55,800 Euro over the nominal amounts. The debate about social justice is another dimension. We are a society based on work. We must learn from an early age that it is worth performance. This requires an educational system that requires these basic ideas and promotes – regardless of the budget of the parents. This requires also a fiscal and social policy of the state.