In Germany we have "cold progression", so stacking tax brackets. If you earn 35.000€ it's something like (random numbers):

0-9000€ [0%] -> 0€

9000-20.000€ [10%] -> 1100€

20.000-40.000€ [15%] -> 3000€

Total = 4400€

So if you're in the 15% bracket you pay 4400€ which is actually 12.5% in total, and not 5250€ (15%) as some people seem to believe.