The world's poor countries tax companies the most. The high level of corporate tax rates and their complexity are encouraging tax fraud. The State and companies would have everything to gain from trying to simplify tax regimes together and to improve revenue collection. This is one of the conclusions of the detailed study on taxation around the world, published by the World Bank, with the support of PriceWaterhouseCoopers. “Paying Taxes 2014” sets out a ranking of 175 countries according...