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List of countries by tax rates : ウィキペディア英語版
List of countries by tax rates

Comparison of tax rates around the world is difficult and somewhat subjective. Tax laws in most countries are extremely complex, and tax burden falls differently on different groups in each country and sub-national unit.
==Methodology ==
This is a list of tax rates around the world. It focuses on four types of tax:
* Corporate tax
* Individual income tax
* Payroll tax
* Sales tax, including VAT and GST.
Some other taxes (for instance property tax, substantial in many countries, such as the USA) are not shown here. The table isn't exhaustive in representing the true tax burden to either the corporation or the individual in the listed country. The tax rates displayed are marginal and don't account for deductions, exemptions, or rebates. The effective rate is usually much lower than the marginal rate. The tax rates given for federations (such as the USA and Canada) are averages and vary depending on the state or province. Territories that have different rates to their respective nation are in italics.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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