世界稅收競(jìng)爭(zhēng)力指數(shù)2023-CENTER for GLOBAL TAX POLICY -International Tax Competitiveness Index 2023

CENTERfor

GLOBALTAXPOLICY

TenthEdition

International

TaxCompetitivenessIndex2023

TableofContents

Introduction1

TheInternationalTaxCompetitivenessIndex1

2023Rankings2

Table1.TheInternationalTaxCompetitivenessIndex

3

NotableChangesfromLastYear4

Table2.ChangesfromLastYear

5

MethodologicalChanges6

CorporateTax6

IndividualTaxes6

CorporateIncomeTax7

CombinedTopMarginalCorporateIncomeTaxRate7

CostRecovery7

Table3.

CorporateTaxes8

TaxIncentivesandComplexity11

IndividualTaxes14

Table4.

IndividualTaxes15

TaxesonOrdinaryIncome16

Complexity18

CapitalGainsandDividendsTaxes18

ConsumptionTaxes20

ConsumptionTaxRate20

Table5.

ConsumptionTaxes21

ConsumptionTaxBase22

PropertyTaxes23

RealPropertyTaxes23

Table6.

PropertyTaxes24

WealthandEstateTaxes26

Capital,Wealth,andPropertyTaxesonBusinesses27

Cross-BorderTaxRules28

Table7.

Cross-BorderRules29

Territoriality30

WithholdingTaxes32

TaxTreatyNetwork33

Anti-AvoidanceRules33

CountryProfiles

36

Methodology5

6

TheCalculationoftheVariable,Subcategory,Category,andFinalScore5

6

CalculatingSubcategoryScores

57

CalculatingCategoryScores

57

CalculatingFinalScores

57

DistributionoftheFinalScores5

8

DataSources5

9

Appendix

60

AppendixTableA.CorporateTaxes

60

AppendixTableB.IncomeTaxes

62

AppendixTableC.ConsumptionTaxes

63

AppendixTableD.PropertyTaxes

64

AppendixTableE.Cross-BorderTaxRules

66

TAXFOUNDATION|1

Introduction

Thestructureofacountry’staxcodeisadeterminingfactorofitseconomicperformance.A

well-structuredtaxcodeiseasyfortaxpayerstocomplywithandcanpromoteeconomicdevelopmentwhileraisingsufficientrevenueforagovernment’spriorities.Incontrast,poorlystructuredtaxsystemscanbecostly,distorteconomicdecision-making,andharmdomesticeconomies.

Manycountrieshaverecognizedthisandhavereformedtheirtaxcodes.Overthepastfewdecades,marginaltaxratesoncorporateandindividualincomehavedeclinedsignificantlyacrosstheOrganisa-tionforEconomicCo-operationandDevelopment(OECD).Now,mostOECDnationsraiseasignificantamountofrevenuefrombroad-basedtaxessuchaspayrolltaxesandvalue-addedtaxes(VAT).1

NotallrecentchangesintaxpolicyamongOECDcountrieshaveimprovedthestructureoftaxsys-

tems;somehavemadeanegativeimpact.ThoughsomecountriesliketheUnitedStatesandFrancehavereducedtheircorporateincometaxratesbyseveralpercentagepoints,others,likeColombia,

haveincreasedthem.CorporatetaxbaseimprovementshaveoccurredinPortugal,whilethecorporatetaxbasehasbeenmadelesscompetitiveinBelgium.TheUnitedStates,theUnitedKingdom,andChilearephasingouttemporaryimprovementstotheircorporatetaxbases.

TheCOVID-19pandemichasledmanycountriestoadopttemporarychangestotheirtaxsystems.

Facedwithrevenueshortfallsfromthedownturn,countrieswillneedtoconsiderhowtobeststructuretheirtaxsystemstofosterbothaneconomicrecoveryandraiserevenue.

ThevarietyofapproachestotaxationamongOECDcountriescreatesaneedtoevaluatethesesys-

temsrelativetoeachother.Forthatpurpose,wehavedevelopedtheInternationalTaxCompetitivenessIndex—arelativecomparisonofOECDcountries’taxsystemswithrespecttocompetitivenessand

neutrality.

TheInternationalTaxCompetitivenessIndex

TheInternationalTaxCompetitivenessIndex(ITCI)seekstomeasuretheextenttowhichacountry’staxsystemadherestotwoimportantaspectsoftaxpolicy:competitivenessandneutrality.

Acompetitivetaxcodeisonethatkeepsmarginaltaxrateslow.Intoday’sglobalizedworld,capitalishighlymobile.Businessescanchoosetoinvestinanynumberofcountriesthroughouttheworldtofindthehighestrateofreturn.Thismeansthatbusinesseswilllookforcountrieswithlowertaxratesoninvestmenttomaximizetheirafter-taxrateofreturn.Ifacountry’staxrateistoohigh,itwilldriveinvestmentelsewhere,leadingtoslowereconomicgrowth.Inaddition,highmarginaltaxratescan

impededomesticinvestmentandleadtotaxavoidance.

AccordingtoresearchfromtheOECD,corporatetaxesaremostharmfulforeconomicgrowth,with

personalincometaxesandconsumptiontaxesbeinglessharmful.Taxesonimmovablepropertyhavethesmallestimpactongrowth.2

1DanielBunnandCeciliaPerezWeigel,“SourcesofGovernmentRevenueintheOECD,”TaxFoundation,Feb.23,2023,

hhttttppss::////ttaaxxffoouunnddaattiioonn..oorrgg//ppuubblliiccaattiioonnss//

ssoouurrcceess--ooff--ggoovveerrnnmmeenntt--rreevveennuuee--iinn--tthhee--ooeeccdd//

.

2OrganisationforEconomicCo-operationandDevelopment(OECD),“TaxandEconomicGrowth,”EconomicsDepartmentWorkingPaperNo.620,July11,2008.

2|INTERNATIONALTAXCOMPETITIVENESSINDEX

Separately,aneutraltaxcodeissimplyonethatseekstoraisethemostrevenuewiththefewesteco-nomicdistortions.Thismeansthatitdoesn’tfavorconsumptionoversaving,ashappenswithinvest-menttaxesandwealthtaxes.Italsomeansfewornotargetedtaxbreaksforspecificactivitiescarriedoutbybusinessesorindividuals.

Astaxlawsbecomemorecomplex,theyalsobecomelessneutral.If,intheory,thesametaxesapplytoallbusinessesandindividuals,buttherulesaresuchthatlargebusinessesorwealthyindividualscanchangetheirbehaviortogainataxadvantage,thisunderminestheneutralityofataxsystem.

Ataxcodethatiscompetitiveandneutralpromotessustainableeconomicgrowthandinvestmentwhileraisingsufficientrevenueforgovernmentpriorities.

Therearemanyfactorsunrelatedtotaxeswhichaffectacountry’seconomicperformance.Neverthe-less,taxesplayanimportantroleinthehealthofacountry’seconomy.

Tomeasurewhetheracountry’staxsystemisneutralandcompetitive,theITCIlooksatmorethan40taxpolicyvariables.Thesevariablesmeasurenotonlytheleveloftaxrates,butalsohowtaxesare

structured.TheIndexlooksatacountry’scorporatetaxes,individualincometaxes,consumptiontaxes,propertytaxes,andthetreatmentofprofitsearnedoverseas.TheITCIgivesacomprehensiveoverviewofhowdevelopedcountries’taxcodescompare,explainswhycertaintaxcodesstandoutasgoodorbadmodelsforreform,andprovidesimportantinsightintohowtothinkabouttaxpolicy.

Duetosomedatalimitations,recenttaxchangesinsomecountriesmaynotbereflectedinthisyear’sversionoftheInternationalTaxCompetitivenessIndex.

2023Rankings

Forthe10thyearinarow,EstoniahasthebesttaxcodeintheOECD.Itstopscoreisdrivenbyfour

positivefeaturesofitstaxsystem.First,ithasa20percenttaxrateoncorporateincomethatisonlyappliedtodistributedprofits.Second,ithasaflat20percenttaxonindividualincomethatdoesnotapplytopersonaldividendincome.Third,itspropertytaxappliesonlytothevalueofland,ratherthantothevalueofrealpropertyorcapital.Finally,ithasaterritorialtaxsystemthatexempts100percentofforeignprofitsearnedbydomesticcorporationsfromdomestictaxation,withfewrestrictions.

WhileEstonia’staxsystemisthemostcompetitiveintheOECD,theothertopcountries’taxsystems

receivehighscoresduetoexcellenceinoneormoreofthemajortaxcategories.Latvia,whichrecentlyadoptedtheEstoniansystemforcorporatetaxation,alsohasarelativelyefficientsystemfortaxing

laborincome.NewZealandhasarelativelyflat,low-rateindividualincometaxthatalsolargelyex-

emptscapitalgains(withacombinedtoprateof39percent),abroad-basedVAT,andleviesnotaxesoninheritance,propertytransfers,assets,orfinancialtransactions.Switzerlandhasarelativelylowcorporatetaxrate(19.7percent),alow,broad-basedconsumptiontax,andanindividualincometaxthatpartiallyexemptscapitalgainsfromtaxation.Luxembourghasabroad-basedconsumptiontaxandacompetitiveinternationaltaxsystem.

TAXFOUNDATION|3

Table1.2023InternationalTaxCompetitivenessIndexRankings

Country

OverallRank

OverallScore

CorporateTaxRank

IndividualTaxesRank

ConsumptionTaxesRank

PropertyTaxesRank

Cross-BorderTaxRulesRank

Estonia

1

100.0

2

1

15

1

11

Latvia

2

88.5

1

3

27

5

9

NewZealand

3

86.1

29

5

1

8

19

Switzerland

4

84.7

10

9

3

36

1

CzechRepublic

5

81.2

6

4

25

6

10

Luxembourg

6

78.9

23

21

7

14

5

Turkey

7

78.6

11

7

13

22

7

Israel

8

78.3

13

23

11

11

8

Lithuania

9

76.6

3

10

30

7

22

Australia

10

75.9

32

14

9

4

21

Hungary

11

75.0

4

6

38

23

3

SlovakRepublic

12

74.3

18

2

29

3

30

Sweden

13

73.3

8

20

21

10

13

Netherlands

14

70.6

25

19

16

21

4

Canada

15

69.8

24

24

8

25

15

Slovenia

16

66.6

7

13

31

24

18

Norway

17

66.6

14

27

23

15

12

Germany

18

66.6

31

35

14

12

6

Finland

19

66.5

9

25

24

19

20

Austria

20

65.3

20

30

17

16

16

UnitedStates

21

65.0

22

22

4

29

35

CostaRica

22

64.8

36

33

5

9

31

Korea

23

61.6

26

37

2

32

26

Japan

24

61.5

30

34

6

26

25

Greece

25

61.4

19

8

33

28

23

Mexico

26

60.1

27

28

12

2

38

Belgium

27

60.0

15

11

22

30

33

Ireland

28

58.9

5

31

34

17

34

Denmark

29

58.5

17

36

20

18

29

UnitedKingdom

30

56.1

28

26

35

35

2

Spain

31

55.8

33

17

19

37

17

Iceland

32

55.5

12

18

28

34

32

Poland

33

55.3

16

12

36

31

27

Portugal

34

52.1

37

29

26

20

28

Chile

35

50.5

35

38

10

13

37

France

36

49.1

34

32

32

33

14

Italy

37

48.4

21

16

37

38

24

Colombia3846.43815182736

4|INTERNATIONALTAXCOMPETITIVENESSINDEX

ColombiahastheleastcompetitivetaxsystemintheOECD.Ithasanetwealthtax,afinancialtransac-tiontax,andthehighestcorporateincometaxrateof35percent.Colombia’sVATcoverslessthan40percentoffinalconsumption,revealingbothpolicyandenforcementgaps.

Italyhasthesecond-leastcompetitivetaxsystemintheOECD.Ithasmultipledistortionarypropertytaxeswithseparateleviesonrealestatetransfers,estates,andfinancialtransactions,aswellasa

wealthtaxonselectedassets.Italy’srelativelyhighVATrateof22percentappliestothefifth-narrow-estconsumptiontaxbaseintheOECD.

CountriesthatrankpoorlyontheITCIoftenlevyrelativelyhighmarginaltaxratesoncorporateincomeorhavemultiplelayersoftaxrulesthatcontributetocomplexity.Thefivecountriesatthebottomoftherankingsallhavehigherthanaveragecombinedcorporatetaxrates.Irelandrankspoorlyonthe

ITCIdespiteitslowcorporatetaxrate.ThisisduetohighpersonalincomeanddividendtaxesandarelativelynarrowVATbase.Thefivelowest-rankingcountrieshaveunusuallyhighcorporateincome

taxrates,between25.825and35percent.Fouroutofthefivelowest-rankingcountrieshaveunusuallyhightopincometaxthresholds,at13to21timestheaverageincome.

NotableChangesfromLastYear3

Australia

Australiaintroducedapatentboxin2022.Aus-tralia’srankdecreasedfrom6thto10th.

Belgium

Belgiumlimitedcarryforwardsoflossesfrom

70percentto40percentofthetaxableamountexceedingEUR1millionin2023.Italsostrength-eneditscontrolledforeigncompany(CFC)rules.Belgium’srankdecreasedfrom22ndto27th.

Chile

Chilephasedouttemporaryfullexpensingfor

machinery,industrialbuildings,andintangible

assetsin2023.ItalsobroadeneditsVATbasein2022byeliminatingexemptions.Chile’srankfellfrom31stto35th.

France

Francehasbeenreducingitscorporateincometaxrateoverseveralyears,aprocesswhichcon-cludedin2022.Aspartofthisscheduledreduc-tion,Francedroppeditscombinedcorporaterate(includingasurtax)from28.41percentin2021to25.83percentin2022.ItsIndexrankremainedunchangedat36th.

Portugal

Priorto2023,companiescouldcarryforward

lossesofupto70percentoftaxableincomeforupto12years.Portugalnowallowsunlimitedcarryforwardsofupto65percentoftaxable

income.Portugal’srankrosefrom35thto34th.

Turkey

Turkeyreduceditscorporatetaxratefrom23percentin2022to20percentin2023.Turkey’srankrosefrom10thto7th.

3Lastyear’sscorespublishedinthisreportcandifferfrompreviouslypublishedrankingsduetobothmethodologicalchangesandcorrectionsmadetoprevi-ousyears’data.

TAXFOUNDATION|5

Table2.ChangesfromLastYear

Country

2022Rank

2022

Score

2023

Rank

2023

Score

ChangeinRankfrom2022to2023

ChangeinScorefrom2022to2023

Australia

6

78.6

10

75.9

-4

-2.7

Austria

17

67.4

20

65.3

-3

-2.0

Belgium

22

64.4

27

60.0

-5

-4.5

Canada

15

70.0

15

69.8

0

-0.2

Chile

31

57.6

35

50.5

-4

-7.1

Colombia

38

47.3

38

46.4

0

-0.9

CostaRica

23

63.5

22

64.8

1

1.3

CzechRepublic

5

81.8

5

81.2

0

-0.6

Denmark

29

58.5

29

58.5

0

0.0

Estonia

1

100.0

1

100.0

0

0.0

Finland

18

67.1

19

66.5

-1

-0.5

France

36

48.1

36

49.1

0

1.0

Germany

20

66.4

18

66.6

2

0.2

Greece

25

62.9

25

61.4

0

-1.5

Hungary

11

75.5

11

75.0

0

-0.5

Iceland

34

55.1

32

55.5

2

0.4

Ireland

30

58.2

28

58.9

2

0.7

Israel

8

78.0

8

78.3

0

0.3

Italy

37

47.4

37

48.4

0

1.0

Japan

26

62.8

24

61.5

2

-1.3

Korea

24

63.3

23

61.6

1

-1.7

Latvia

2

89.7

2

88.5

0

-1.2

Lithuania

9

76.7

9

76.6

0

-0.1

Luxembourg

7

78.2

6

78.9

1

0.7

Mexico

28

60.9

26

60.1

2

-0.7

Netherlands

14

71.0

14

70.6

0

-0.4

NewZealand

3

87.8

3

86.1

0

-1.7

Norway

16

68.5

17

66.6

-1

-1.9

Poland

33

55.3

33

55.3

0

0.0

Portugal

35

51.3

34

52.1

1

0.8

SlovakRepublic

12

73.9

12

74.3

0

0.4

Slovenia

19

66.7

16

66.6

3

0.0

Spain

32

56.5

31

55.8

1

-0.7

Sweden

13

73.7

13

73.3

0

-0.5

Switzerland

4

85.3

4

84.7

0

-0.6

Turkey

10

75.7

7

78.6

3

2.9

UnitedKingdom

27

61.7

30

56.1

-3

-5.6

UnitedStates2166.02165.00-1.0

6|INTERNATIONALTAXCOMPETITIVENESSINDEX

UnitedKingdomUnitedStates

TheUKphasedoutits130percentsuper-deduc-tionforplantsandequipmentintofullexpensing.Italsoincreasedthemaincorporateratefrom19percentin2022to25percentin2023,whilekeep-inga19percentreducedrateforsmallandmedi-um-sizedcompanies.TheUK’srankingdroppedfrom27thto30th.

TheU.S.phasedoutfullexpensingforplantsandequipment.Italsodecreaseditsimplicitresearchanddevelopment(R&D)subsidyratefrom6.75percentto2.75percentbecauseR&Dcostscannolongerbeexpensed.TheR&DsubsidyratefortheU.S.isthelowestvalueintheOECD.TheU.S.rankremainedat21st.

MethodologicalChanges

Eachyear,wereviewtheIndex’sdataandmethodologytoimprovehowitmeasuresbothcompetitive-nessandneutrality.Thisyear,wehavechangedthewaytheIndextreatscorporatetaxesandindividualtaxes.

Wehaveappliedeachchangetoprioryearstoallowconsistentcomparisonacrossyears.Datafor

allyearsusingthecurrentmethodologyisaccessibleintheGitHubrepositoryfortheIndex,4anda

descriptionofhowtheIndexiscalculatedisprovidedintheAppendixofthisreport.PrioreditionsoftheIndex,however,arenotcomparabletotheresultsinthis2023editionduetothesemethodologicalchanges.

CorporateTax

Thesurtaxratesoncorporateincomehavebeenreplacedbydummiesindicatingtheexistenceofsur-taxesoncorporateincome.Thesurtaxrateisintegratedintothecombinedcorporateincometaxrate.Previously,includingsurtaxrateschallengedinterpretationsincemanysurtaxeswereonlyleviedonashareofthecorporateincome.

IndividualTaxes

Thesurtaxrateonpersonalincomehasbeenreplacedbyadummyvariableindicatingtheexistenceofsurtaxesonpersonalincome.Thesurtaxrateisincludedinthecombinedtoppersonalincometaxrate,ifapplicable.

Duringtheproductionofthisyear’sreport,theOECDtableonTopPersonalIncomeTaxRates(TableI.7)wastemporarilydisabledduetoerrorsinthedata.Wetookapreviousversionofthattableandmademanualcorrectionsusingothersources.Socialsecuritytaxesareincludedwhenthesearen’tphasedoutbeforethetopthresholdorthecombinedrateishigherthanthetoprate.

4TaxFoundation,“InternationalTaxCompetitivenessIndex,”

hhttttppss::////ggiitthhuubb..ccoomm//TTaaxxFFoouunnddaattiioonn//iinntteerrnnaattiioonnaall--ttaaxx--ccoommppeettiittiivveenneessss--iinnddeexx

.

TAXFOUNDATION|7

CorporateIncomeTax

Thecorporateincometaxisadirecttaxontheprofitsofacorporation.AllOECDcountrieslevyataxoncorporateprofits,butthetaxratesandbasesvarysignificantlyacrosscountries.Corporateincometaxesreducetheafter-taxrateofreturnoncorporateinvestment.Thisincreasesthecostofcapital,

whichleadstolowerlevelsofinvestmentandeconomicoutput.Additionally,thecorporatetaxcanleadtolowerwagesforworkers,lowerreturnsforinvestors,andhigherpricesforconsumers.

Althoughthecorporateincometaxhasarelativelysignificantimpactonacountry’seconomy,itraisesarelativelylowamountoftaxrevenueformostgovernments—theOECDaveragewas9.8percentoftotalrevenuesin2021.5

TheITCIbreaksthecorporateincometaxcategoryintothreesubcategories.Table3displayseachcountry’sCorporateIncomeTaxcategoryrankandscorealongwiththeranksandscoresofthesub-categories,namely,thecorporaterate,costrecovery,andincentivesandcomplexity.

CombinedTopMarginalCorporateIncomeTaxRate

Thetopmarginalcorporateincometaxratemeasurestherateatwhicheachadditionaldollaroftax-ableprofitistaxed.Highmarginalcorporatetaxratestendtodiscouragecapitalformationandthussloweconomicgrowth.6CountrieswithhighertopmarginalcorporateincometaxratesthantheOECDaveragereceivelowerscoresthanthosewithlower,morecompetitiverates.

Colombialeviesthehighesttopcombinedcorporateincometaxrate,at35percent,followedbyPor-tugal(31.5percent)andAustralia,CostaRica,andMexico(allat30percent).ThelowesttopmarginalcorporateincometaxrateintheOECDisfoundinHungary,at9percent,followedbyIreland(12.5per-cent)andLithuania(15percent).TheOECDaveragecombinedcorporateincometaxrateis23.6

percentfor2023.7

CostRecovery

Businessprofitsaregenerallydeterminedasrevenue(whatabusinessmakesinsales)minuscosts(thecostofdoingbusiness).Thecorporateincometaxisintendedtobeataxontheseprofits.Thus,itisimportantthatataxcodeproperlydefineswhatconstitutestaxableincome.Ifataxcodedoesnotallowbusinessestoaccountforallthecostsofdoingbusiness,itwillinflateabusiness’taxableincomeandthusitstaxbill.Thisincreasesthecostofcapital,leadingtoslowerinvestmentandeco-nomicgrowth.

5

6

7

DanielBunnandCeciliaPerezWeigel,“SourcesofGovernmentRevenueintheOECD.”

OECD,“TaxPolicyReformandEconomicGrowth,”O(jiān)ECDTaxPolicyStudies,No.20,Nov.3,2010,

hhttttppss::////ooeeccdd..oorrgg//ccttpp//ttaaxx--ppoolliiccyy//ttaaxx--ppoolliiccyy--rreeffoorrmm--aanndd--eeccoo--

nnoommiicc--ggrroowwtthh--99778899226644009911008855--eenn..hhttmm

.

OECD,“OECDTaxDatabase,TableII.1–Statutorycorporateincometaxrate,”updatedApril2023,

hhttttppss::////ssttaattss..ooeeccdd..oorrgg//iinnddeexx..aassppxx??DDaattaaSSeettCCooddee==TTaabbllee__IIII11

.

8|INTERNATIONALTAXCOMPETITIVENESSINDEX

Table3.CorporateTaxes

Country

OverallRank

Overall

Score

Rate

Rank

Rate

Score

Cost

Recovery

Rank

Cost

Recovery

Score

Incentives/

Complexity

Rank

Incentives/

Complexity

Score

Australia

32

48.4

34

33.0

18

45.9

22

72.4

Austria

20

62.6

19

52.1

7

55.0

25

67.3

Belgium

15

66.6

21

49.0

5

61.8

16

76.9

Canada

24

58.0

27

45.1

25

43.4

14

82.5

Chile

35

40.1

29

42.6

38

24.6

34

56.2

Colombia

38

31.7

38

17.1

35

34.7

28

65.7

CostaRica

36

39.2

34

33.0

37

29.4

29

65.5

CzechRepublic

6

75.6

4

68.1

23

44.7

6

91.7

Denmark

17

65.4

15

58.5

27

40.6

12

83.5

Estonia

2

98.6

8

64.9

1

100.0

3

95.3

Finland

9

74.2

8

64.9

28

40.3

2

99.8

France

34

46.3

26

46.3

12

49.4

38

34.0

Germany

31

50.9

33

33.2

8

50.8

18

73.2

Greece

19

64.2

15

58.5

34

35.5

11

86.8

Hungary

4

82.1

1

100.0

36

34.4

31

63.0

Iceland

12

67.2

8

64.9

21

45.0

24

70.4

Ireland

5

80.5

2

88.8

29

39.9

20

72.8

Israel

13

66.7

18

55.3

13

48.8

13

82.8

Italy

21

59.0

30

40.0

3

67.6

32

62.4

Japan

30

51.0

32

33.8

31

37.4

8

90.8

Korea

26

55.0

28

44.5

9

50.5

30

64.3

Latvia

1

100.0

8

64.9

1

100.0

1

100.0

Lithuania

3

84.3

3

80.9

4

64.6

26

66.6

Luxembourg

23

58.0

20

49.1

11

49.6

27

66.1

Mexico

27

53.5

34

33.0

26

42.3

5

93.7

Netherlands

25

57.6

25

46.4

16

47.1

17

73.6

NewZealand

29

52.5

31

39.4

33

35.5

10

87.2

Norway

14

66.6

15

58.5

30

38.8

9

89.9

Poland

16

66.0

4

68.1

14

48.4

35

55.7

Portugal

37

38.8

37

28.2

6

57.8

37

34.4

SlovakRepublic

18

65.1

14

61.7

22

44.7

23

70.5

Slovenia

7

75.4

4

68.1

24

44.6

7

91.2

Spain

33

48.3

21

49.0

32

37.2

36

52.2

Sweden

8

74.3

13

63.0

17

46.4

4

95.2

Switzerland

10

71.0

7

66.0

10

50.2

19

73.2

Turkey

11

69.2

8

64.9

15

48.1

21

72.5

UnitedKingdom

28

53.4

21

49.0

19

45.7

33

56.8

UnitedStates2258.42446.52045.5