1      Ireland                                            26.30                                             
2      Turks and Caicos Islands                           11.20                                             
3      Ethiopia                                           10.20                                             
4      Palau                                              9.40                                              
5      Monaco                                             9.30                                              
6      Cote d'Ivoire                                      8.50                                              
7      Uzbekistan                                         8.00                                              
8      Nauru                                              8.00                                              
9      Laos                                               7.60                                              
10     India                                              7.60                                              
11     Tanzania                                           7.00                                              
12     Cambodia                                           7.00                                              
13     Burma                                              7.00                                              
14     Dominican Republic                                 7.00                                              
15     Congo, Democratic Republic of the                  6.90                                              
16     China                                              6.90                                              
17     Rwanda                                             6.90                                              
18     Bangladesh                                         6.80                                              
19     Vietnam                                            6.70                                              
20     Mozambique                                         6.60                                              
21     Papua New Guinea                                   6.60                                              
22     Djibouti                                           6.50                                              
23     Turkmenistan                                       6.50                                              
24     Senegal                                            6.50                                              
25     Grenada                                            6.20                                              
26     Niue                                               6.20                                              
27     Malta                                              6.20                                              
28     Mali                                               6.00                                              
29     Gibraltar                                          6.00                                              
30     Tajikistan                                         6.00                                              
31     Philippines                                        5.90                                              
32     Faroe Islands                                      5.90                                              
33     Cameroon                                           5.80                                              
34     Panama                                             5.80                                              
35     Seychelles                                         5.70                                              
36     Kenya                                              5.60                                              
37     Togo                                               5.40                                              
38     Namibia                                            5.30                                              
39     West Bank                                          5.30                                              
40     Bhutan                                             5.20                                              
41     Benin                                              5.00                                              
42     Malaysia                                           5.00                                              
43     Saint Kitts and Nevis                              5.00                                              
44     Sudan                                              4.90                                              
45     Nicaragua                                          4.90                                              
46     Sri Lanka                                          4.80                                              
47     Bolivia                                            4.80                                              
48     Uganda                                             4.80                                              
49     Guinea-Bissau                                      4.80                                              
50     Luxembourg                                         4.80                                              
51     Indonesia                                          4.80                                              
52     Eritrea                                            4.80                                              
53     Central African Republic                           4.80                                              
54     Morocco                                            4.50                                              
55     Northern Mariana Islands                           4.50                                              
56     Czechia                                            4.50                                              
57     Gambia, The                                        4.40                                              
58     Fiji                                               4.30                                              
59     Timor-Leste                                        4.30                                              
60     Egypt                                              4.20                                              
61     Sweden                                             4.20                                              
62     Guatemala                                          4.10                                              
63     United Arab Emirates                               4.00                                              
64     Turkey                                             4.00                                              
65     Burkina Faso                                       4.00                                              
66     Kosovo                                             4.00                                              
67     Sao Tome and Principe                              4.00                                              
68     Iceland                                            4.00                                              
69     Gabon                                              4.00                                              
70     Pakistan                                           4.00                                              
71     Algeria                                            3.90                                              
72     Ghana                                              3.90                                              
73     Romania                                            3.80                                              
74     Costa Rica                                         3.70                                              
75     Macedonia                                          3.70                                              
76     Poland                                             3.70                                              
77     Qatar                                              3.70                                              
78     Honduras                                           3.60                                              
79     Slovakia                                           3.60                                              
80     Curacao                                            3.60                                              
81     Sint Maarten                                       3.60                                              
82     Saudi Arabia                                       3.50                                              
83     Kyrgyzstan                                         3.50                                              
84     Mauritius                                          3.50                                              
85     Kiribati                                           3.50                                              
86     Montserrat                                         3.50                                              
87     Niger                                              3.50                                              
88     Tonga                                              3.40                                              
89     Solomon Islands                                    3.30                                              
90     Peru                                               3.30                                              
91     Oman                                               3.30                                              
92     Guyana                                             3.20                                              
93     Montenegro                                         3.20                                              
94     Bosnia and Herzegovina                             3.20                                              
95     Spain                                              3.20                                              
96     Paraguay                                           3.10                                              
97     Colombia                                           3.10                                              
98     Madagascar                                         3.10                                              
99     New Zealand                                        3.00                                              
100    Angola                                             3.00                                              
101    Armenia                                            3.00                                              
102    Malawi                                             3.00                                              
103    Zambia                                             3.00                                              
104    Bulgaria                                           3.00                                              
105    Hungary                                            2.90                                              
106    Bahrain                                            2.90                                              
107    Lesotho                                            2.80                                              
108    Albania                                            2.80                                              
109    Thailand                                           2.80                                              
110    New Caledonia                                      2.80                                              
111    Georgia                                            2.80                                              
112    Latvia                                             2.70                                              
113    Nepal                                              2.70                                              
114    Nigeria                                            2.70                                              
115    Korea, South                                       2.60                                              
116    Tuvalu                                             2.60                                              
117    Somalia                                            2.60                                              
118    United States                                      2.60                                              
119    Mexico                                             2.50                                              
120    Israel                                             2.50                                              
121    El Salvador                                        2.50                                              
122    Argentina                                          2.50                                              
123    Saint Lucia                                        2.40                                              
124    Hong Kong                                          2.40                                              
125    Jordan                                             2.40                                              
126    French Polynesia                                   2.40                                              
127    Mongolia                                           2.40                                              
128    Australia                                          2.40                                              
129    Aruba                                              2.40                                              
130    Chile                                              2.30                                              
131    Slovenia                                           2.30                                              
132    Congo, Republic of the                             2.30                                              
133    United Kingdom                                     2.20                                              
134    European Union                                     2.20                                              
135    Antigua and Barbuda                                2.20                                              
136    Isle of Man                                        2.20                                              
137    Singapore                                          2.00                                              
138    Netherlands                                        2.00                                              
139    Liechtenstein                                      1.80                                              
140    Chad                                               1.80                                              
141    Cayman Islands                                     1.70                                              
142    Swaziland                                          1.70                                              
143    Croatia                                            1.60                                              
144    Norway                                             1.60                                              
145    Lithuania                                          1.60                                              
146    Samoa                                              1.60                                              
147    Maldives                                           1.50                                              
148    Cyprus                                             1.50                                              
149    Germany                                            1.50                                              
150    Cabo Verde                                         1.50                                              
151    Portugal                                           1.50                                              
152    Marshall Islands                                   1.40                                              
153    Belgium                                            1.40                                              
154    Cuba                                               1.30                                              
155    British Virgin Islands                             1.30                                              
156    South Africa                                       1.30                                              
157    France                                             1.30                                              
158    Mauritania                                         1.20                                              
159    Haiti                                              1.20                                              
160    Kazakhstan                                         1.20                                              
161    Kuwait                                             1.10                                              
162    Canada                                             1.10                                              
163    Azerbaijan                                         1.10                                              
164    Zimbabwe                                           1.10                                              
165    Estonia                                            1.10                                              
166    Uruguay                                            1.00                                              
167    Belize                                             1.00                                              
168    Cocos (Keeling) Islands                            1.00                                              
169    Lebanon                                            1.00                                              
170    Korea, North                                       1.00                                              
171    Comoros                                            1.00                                              
172    Denmark                                            1.00                                              
173    Guernsey                                           0.90                                              
174    Greenland                                          0.90                                              
175    Barbados                                           0.90                                              
176    Austria                                            0.90                                              
177    Jamaica                                            0.90                                              
178    Tunisia                                            0.80                                              
179    Italy                                              0.80                                              
180    Switzerland                                        0.80                                              
181    Afghanistan                                        0.80                                              
182    Serbia                                             0.70                                              
183    Guam                                               0.60                                              
184    Taiwan                                             0.60                                              
185    Saint Vincent and the Grenadines                   0.60                                              
186    San Marino                                         0.50                                              
187    Japan                                              0.50                                              
188    Iran                                               0.40                                              
189    Ecuador                                            0.30                                              
190    Finland                                            0.20                                              
191    Guinea                                             0.10                                              
192    Cook Islands                                       0.10                                              
193    Puerto Rico                                        0.00                                              
194    Liberia                                            0.00                                              
195    Greece                                             -0.20                                             
196    South Sudan                                        -0.20                                             
197    Micronesia, Federated States of                    -0.20                                             
198    Botswana                                           -0.30                                             
199    Jersey                                             -0.30                                             
200    Suriname                                           -0.30                                             
201    Moldova                                            -0.50                                             
202    Brunei                                             -0.60                                             
203    Vanuatu                                            -0.80                                             
204    Andorra                                            -1.60                                             
205    Bahamas, The                                       -1.70                                             
206    Dominica                                           -1.80                                             
207    Trinidad and Tobago                                -2.10                                             
208    Iraq                                               -2.40                                             
209    American Samoa                                     -2.40                                             
210    Bermuda                                            -2.50                                             
211    Russia                                             -3.70                                             
212    Brazil                                             -3.80                                             
213    Belarus                                            -3.90                                             
214    Burundi                                            -4.00                                             
215    Virgin Islands                                     -5.40                                             
216    Venezuela                                          -6.20                                             
217    Libya                                              -6.40                                             
218    Equatorial Guinea                                  -7.40                                             
219    Anguilla                                           -8.50                                             
220    Syria                                              -9.90                                             
221    Ukraine                                            -9.90                                             
222    Gaza Strip                                         -15.20                                            
223    Macau                                              -20.30                                            
224    Sierra Leone                                       -21.10                                            
225    Yemen                                              -28.10                                            
