2. Germany (39.70%)
Again, a country following the progressive tax system. Individuals in the top bracket are taxed 39.07%. Few other things that are taxed here are capital gains, employment wages, savings /investments. What you will find really odd is that Germany even has a church tax of 8% to 9%. But the benefits that are provided are far reaching. Free tuitions are provided and tax payers are insured in which a certain percentage of their pay is put towards insurance.
