Kendall,

The 45% is from all sources: income, corporate, property, school taxes, sales taxes and so on. I've usually seen it as a % of GDP. When you start looking at details it's not as precise since different countries deffinitions of what constituites a "tax" versus a permit fee, occupational license and so on, varies. I seem to recall the the second highest in the industrialized world is at something like 48% but can't find the reference.

Regards

John