Global auditing and consultancy company Ernst & Young rank Norway 41st of 48 countries studied after examining the tax burden on income, holdings, company profits and value added tax. Highest taxes are levied in France while the easiest burden is found in the United Arab Emirates.
The study bases its ranking on the highest rates in the countries and does not consider factors such as pensions, free schooling, and free health care.
Dine Penger editor Tom Staavi told newspaper VG that the survey nevertheless presents an interesting picture of the tax system in the countries studied.
Staavi said that overall taxes in Norway had gone up despite a few cutting measures from the government, and that this was contrary to the international trend.
"The government has removed investment duty and raised the level at which one pays top tax rate, but ordinary wage earners have no reason to jump for joy because of this. There are still many with a normal income that are paying top tax," Staavi told the newspaper.
Johan Killengreen, leader for Human Capital at Ernst & Young, agreed that the figures should be read with care but that Norway was still a country of heavy taxation.
"You can discuss at length whether the tax burden has increased or decreased. It is at least not clearly correct that taxes and duties have been reduced in Norway, as the government claims," Killengreen said.
