Wow. Am I awesome or what?
My point is that one can't really have a strong understanding of a country's tax situation, much less its impact on overall competitiveness, without examining the total tax burden. High taxes on one sector does not necessarily mean the country is a "high tax" state nor does it mean that its firms are competitively disadvantaged. Higher taxes on one or more sectors may be the result of the absence of taxation/low taxes on another.
If you expect people to be rational, you aren't being rational.
Ideally, I think nations should derive most of their revenue from income taxes...and a few other user fees, like a gasoline tax, auto licensing fees, pollution-related taxes on companies, etc.
Things like VATs or corporate taxes or sales taxes hurt the poorest people the most.