The top U.S. marginal tax rate -- 35 percent -- is low by the standards of developed countries. It's about 51 percent in Britain, 47.5 percent in Germany, and 40 percent in France. Until recently, Denmark's highest tax rate was a whopping 63 percent, but that's been recently cut down to about 51 percent -- good news for billionaires like Lego tycoon Kjeld Kirk Kristiansen.

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