It's often been said that in life, nothing is certain but death and taxes.

For some countries, paying taxes is an even more conspicuous presence in people's lives, with tax rates of almost sixty per cent.

Taxes for Singaporeans and its residents are still fairly moderate, especially when compared to the other countries in the list, with no tax levied for the first $20,000 of a person's chargeable income, with the maximum cap rate charged at 20 per cent for the highest level of earners.

A survey conducted by accounting firm KPMG in 2011 ranks 96 countries in terms of the top marginal tax rate. Click on the photos below to find out who makes the list.

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