To clarify your first point: They've justified this by saying that compression algorithms have gotten better meaning people can store more on less, which is idiotic, seeing how files get a lot bigger because of higher quality. Their explanations are based on a study that isn't even available to the public. The tax is also levied on SD cards, which afaik no one ever uses for anything else than as a storage for media you produce yourself, since they are used mostly in cameras and smartphones.
I actually use SD-cards for audio files. They're small, sturdy, convenient, every modern macbook has a suitable slot and lots of car audio systems accept them. They're kind of like a usb-stick without the clunky connector and wrapping.
OK, but most people use them for their cameras, I never even heard of anyone using them on car systems, but I'll accept it is true.
Given this, why should the 99% that are taking their own photos pay a tax to support a record label organization that one of the posts above from a German says doesn't even pay out to the musicians?
Could you cite a figure for the 99% figure? Smartphones use them for data storage,... Fact is: neither you nor I know.
But anyways, the same applies to empty CDs, harddrives, DVD-Writers, ... So while I may store more audio on my SD-Cards, others store tons and tons of MP3s on their Harddrives or copy CDs - something I don't do. I still pay for that. I pay a little for what I don't use but they use and they pay a little for what they don't use, but I do. I guess such is life, it probably evens out in the end.
Sidenote: The GEMA is not a record label organizations and it does pay out. There's something horribly wrong in how they distribute the money among their members (the rich get richer, ...) and they keep roughly 20% in administrative costs, but they do pay out.