Part 1 - AL-Tax

Table 11.2 measures relative tax misery for the Asian economies that wereincluded in the Forbes study. The figures are computed by dividing the Tax MiseryIndex of the individual country by 108, which is the approximate median for the56 countries in the survey. Countries scoring above 1.00 are experiencing greaterthan average misery.Figure 11.1 illustrates the relative degree of tax misery for the 12 Asian countriesincluded in this study.Table 11.2 Relative tax misery, Asian economies,2005 (1.0 average misery)Greater than average miseryChina 1.48Japan 1.14Turkey 1.10Less than average miserySouth Korea 0.93Australia 0.90Indonesia 0.82Malaysia 0.82India 0.78Thailand 0.78Taiwan 0.76Singapore 0.73Hong Kong 0.40Figure 11.11.61.41.210.80.60.40.20ChinaJapanTurkeyRelative tax miserySouth KoreaAustraliaIndonesiaMalaysiaIndiaThailandTaiwanSingaporeHong Kong273