Examples of use of three-tier model
1. The disagreements extend to÷ income tax reform – the FDP wants to move quickly to replace the progressive tax system with a three–tier model model but the CDU favours a gradual changeover; national security – the FDP rejects almost all of the CDU‘s tough law and order proposals; and foreign policy – the FDP is not as categorical as the CDU in rejecting Turkey‘s membership of the European Union.