Ethereum Deflationary or Inflationary

I made some research about the inflation rate of Ethereum, but different rates have always been quoted. As far as I understand it, there is a basic 4% inflation rate, which is reduced by how much of the transaction costs are burned. There is also occasionally talk of deflationary rates, but that refers more to the transaction peak of isolated days or?

Can anyone recommend me a source that reflects the inflation rate properly?

It is also often said that after the merge Ethereum should become deflationary, but I do not understand how that should be the case, since rather less is burned by the higher utilization possibility.