Forbes’ Global Tax Misery Index 2009.

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Forbes’ Global Tax Misery Index 2009.

The Misery score is the sum of the taxes shown in the colored bars, at the highest marginal percentage in each locale. It's our best proxy for evaluating whether policy attracts or repels capital and talent.

The countries at the top of the chart impose the harshest taxes while those at the bottom are the most tax friendly.

The Reform column reflects a reduction in misery (a negative number highlighted in red) or an increase in misery in the past year. In most of the world local governments are usually funded from property taxes, which aren't part of the Misery Index.

According to The World Bank’s standard, a reasonable tax burden for developing nations should be about 20 percent.

AsiaMisery.gif
 
the only misery I see is that the chart is utterly misleading....

eg in sg, how could someone just add corporate tax rate to personal tax rate into one longer bar?
 
The fascist PAP regime hides its taxes under different disguises. COE, water-borne tax, maid levy, foreign worker levy, over-pricing by GLCs and Stat Boards providing goods and services to Singaporeans, HDB over-pricing, HDB upgrading, over-priced HDB conservancy fees etc etc etc.
 
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