Economist, “The States Take,” 11/19/09

“European countries reap a bigger share of revenue from payroll taxes and other social contributions, as well as from indirect taxes on spending. France and Germany gain more than 40% of their tax take from social contributions and around a quarter from expenditure taxes, particularly VAT. America, the only industrial country without a VAT, gets only a sixth of its government revenue from expenditure taxes, most of that through sales taxes at the state and local level. Brazil’s tax structure roughly mirrors that of European countries, while China and India raise more money from indirect taxes than any other big economies. Over 60% of China’s central government tax revenue comes from expenditure taxes.”
http://www.economist.com/node/14924473?story_id=14924473