Part 1 - AL-Tax

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Chapter 11Table 11.9(Continued)Rank (out of 161) Country ScoreSecond quarter (41–80)44 Switzerland 2.944 Ukraine 2.956 Germany 3.156 Turkey 3.158 Taiwan 3.358 Korea 3.358 Malaysia 3.366 Thailand 3.474 Austria 3.5Third quarter (81–120)83 Sweden 3.683 Japan 3.6101 UK 3.9101 Australia 3.9101 USA 3.9101 China 3.9101 India 3.9114 Netherlands 4.0114 Italy 4.0114 Greece 4.0114 Argentina 4.0Lowest quarter (121–161)127 Belgium 4.1127 France 4.1127 Indonesia 4.1141 Spain 4.3Table 11.9 reveals several interesting things about the relative ranking of thevarious economies. The top quarter, which represents the lightest fiscal burden, hasa high percentage of transition economies. The only two Asian economies in thisquadrant are Hong Kong and Singapore. The second quadrant includes five Asiancountries (Turkey, Taiwan, South Korea, Malaysia, and Thailand). The third quadrantincludes Japan, Australia, China, and India. The only Asian country in thefourth quadrant is Indonesia, with a score of 4.1.283
International Taxation HandbookFiscal burden(1 is best; 5 is worst)543210Hong KongSingaporeTurkeyTaiwanKoreaMalaysiaThailandJapanAustraliaChinaIndiaIndonesia8 14 565858 58 66 83 101 101 101 127Rank (out of 161)Figure 11.3Ranking of fiscal burdenTable 11.10Asian economies’ fiscal burden, ranked by relativepositionQuarter Number of Asian economies %1 2 16.72 5 41.73 4 33.34 1 8.3Total 12 100.0Table 11.10 summarizes the relative fiscal burden rankings of the Asianeconomies. Two, or 16.7%, were in the top quarter, followed by five countries, or41.7%, in the second quarter. In other words, 58.4% of the Asian economies in thepresent study ranked in the top half.This finding is somewhat different from that found when the Tax Misery Indexis used to make comparisons. In that index, a higher percentage of Asian economieswere above average in terms of happiness.Another difference that can be seen by making a comparison of the various rankingof each country is that some countries did better or worse using the Index ofEconomic Freedom data. This difference can be explained by the differences in thecomponents of the two indexes. The Tax Misery Index included the employer andemployee payments for social security, the value added tax, and the wealth tax,which the Economic Freedom Index did not. The Economic Freedom Index includedgovernment spending, which the Tax Misery Index did not.284
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ContentsAbout the editorsAbout the
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IndexBacchetta, P., 242, 246-8Backw
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IndexEuropean Union (Cont.)cross-bo
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IndexMonte Carlo simulations, 46, 5
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IndexTax policies (Cont.)capital-ta
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Part 1 - AL-Tax

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