On the World Bank's Doing Business in the World" site, go to the page devoted to taxation: http://www.doingbusiness.org/ Explore Topics/Paying Taxes/. The information on countries concerns not only their tax rates but also the time it takes a business to prepare and pay taxes. How do the tax rates and the time to pay taxes correlate? Which countries have the most demanding requirements on business in each of these categories? How do you think your results relate to other institutions (legal, political, cultural) in these countries and how do tax rates correlate with these other institutions?