A survey by KPMG in 2011 lists the top 10 countries with highest tax rates.I have never heard of the country Aruba.Most of the countries in the lists are developed countries.
| Rank | Tax Rates | |
| 1. | Aruba | 58.95% |
| 2. | Sweden | 56.6% |
| 3. | Denmark | 55.4% |
| 4. | The Netherlands | 52% |
| 5. | Austria | 50% |
| 5. | Belgium | 50% |
| 5. | Japan | 50% |
| 5. | United Kingdom | 50% |
| 9. | Finland | 49.2% |
| 10. | Ireland | 48% |
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