3. Denmark (36.1%)
In Denmark tax revenue collected is divided into state income tax (i.e. progressive) and local income tax (also called flat tax) where average paying capacity for the individual is 45%, but people with high income group pays 55.8%.
For other taxes it is cited as $155 for social security tax and 5% on health tax, capital gains accounts 27% or 42%, dividends account 27% and 22.5%-27.8% on municipal tax. Members of church pay an additional 0.43% to 1.4% that is voluntary. But one can opt from this tax of being the member of state church.