Individual income tax rate survey 2008 

There are many surveys which provide a snapshot of taxes on personal incomes around the world for the current year. But very few look at how taxes have changed over a period of time, with the aim of drawing conclusions on how people are taxed in different parts of the world, and how different governments approach the difficult task of raising funds for necessary public services without losing the support of their citizens.

We have concentrated on the highest rates of tax payable to central government in each country, and for ease of comparison we have, where possible, excluded other taxes like social security contributions, municipal taxes and employment taxes.

The picture that emerges is of a slow global decline in top rate personal income taxes, from an average of 31.3 percent in 2003 to 28.8 percent in 2008. But this conceals some very different tax histories at a regional and country level.

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