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The statistics aren't based on assumptions but they are based on papers and Economy tupes. See,when it comes about Economy and Accountancy there are deferent types,diferent structures,diferent considerantions. For example French type and English type. The English one takes in consideration lots of things such as inflation,income per person per year ....etc and then calculates the taxes and how much a person should be paying. The French economy on the other hand is nastier. I will try finding a link about it and then post it up.
@Shiva The more I think of it, the more I'm getting confused. Several countries are not imposing much tax on their citizens because the people are not afford to, for in case of developing and underdeveloping country. How will you account for this? I guess this statistics is collected based on some assumptions into which only several countries fit. It means, India will not be in this list at all :-?