What are the effects of a Church Tax in Germany on Catholics?

How common is income tax diversion to Catholic Churches in the world? In the USA, we usually just contribute according to our means or desires, nothing is automatic and our contributions are certainly not tied to our ability to receive the sacraments. > If an individual is registered as a Catholic in Germany, 8-9% of their income tax goes to the Church. The only way they can stop paying the tax is to make an official declaration renouncing their membership. They are no longer allowed to receive the sacraments or a Catholic burial. > > https://www.ncregister.com/cna/survey-one-in-three-catholics-in-germany-thinking-of-leaving-church Seems like this information ought to be highlighted in the [Taxation in Germany wiki](https://en.wikipedia.org/wiki/Taxation_in_Germany) but it is [mentioned here](https://en.wikipedia.org/wiki/Church_tax) . Whose idea was this and how does it square with canon law? Is there still a collection taken at Mass in Germany? Does it drive people away from the Church by giving them a financial incentive to leave the faith or do they find it a convenient way to give?