1- Estonia ๐ช๐ช: 100
2- Latvia ๐ฑ๐ป: 92.5
3- New Zealand ๐ณ๐ฟ: 88.2
4- Switzerland ๐จ๐ญ: 86.8
5- Lithuania ๐ฑ๐น: 82.6
6- Luxembourg ๐ฑ๐บ: 81.9
7- Czech Republic ๐จ๐ฟ: 79.4
8- Australia ๐ฆ๐บ: 78.9
9- Turkey ๐น๐ท: 76.0
10- Hungary ๐ญ๐บ: 75.6
11- Israel ๐ฎ๐ฑ: 75.1
12- Slovakia ๐ธ๐ฐ: 74.7
13- Sweden ๐ธ๐ช: 74.6
14- Costa Rica ๐จ๐ท: 73.3
15- Canada ๐จ๐ฆ: 72.2
16- Netherlands ๐ณ๐ฑ: 71.6
17- United States ๐บ๐ธ: 71.2
18- Austria ๐ฆ๐น: 70.9
19- Germany ๐ฉ๐ช: 69.2
20- Norway ๐ณ๐ด: 67.5
21- Mexico ๐ฒ๐ฝ: 66.9
22- Finland ๐ซ๐ฎ: 66.2
23- Greece ๐ฌ๐ท: 65.9
24- Chile ๐จ๐ฑ: 65.2
25- Slovenia ๐ธ๐ฎ: 64.5
26- South Korea ๐ฐ๐ท: 63.8
27- Belgium ๐ง๐ช: 63.5
28- Japan ๐ฏ๐ต: 62.3
29- Ireland ๐ฎ๐ช: 62.2
30- United Kingdom ๐ฌ๐ง: 61.9
31- Denmark ๐ฉ๐ฐ: 61.6
32- Poland ๐ต๐ฑ: 61.2
33- Portugal ๐ต๐น: 59.6
34- Iceland ๐ฎ๐ธ: 59.0
35- Spain ๐ช๐ธ: 57.5
36- Italy ๐ฎ๐น: 50.8
37- Colombia ๐จ๐ด: 47.3
38- France ๐ซ๐ท: 45.7
Source: Tax Foundation
