Commenting on the list, Dan Mitchell of the Centre for Freedom and Prosperity points out that: "In an ideal world, other nations would emulate the so-called tax havens. Instead, high-tax nations persecute these jurisdictions as part of an effort to create an OPEC for politicians."

Here are the top 20:

• 1 Luxembourg $ 71,400;
• 2 Bermuda $ 69,900;
• 3 Jersey $ 57,000;
• 4 Equatorial Guinea $ 50,200;
• 5 United Arab Emirates $ 49,700;
• 6 Norway $ 46,300;
• 7 Guernsey $ 44,600;
• 8 Ireland $ 44,500;
• 9 United States $ 44,000;
• 10 Cayman Islands $ 43,800;
• 11 Andorra $ 38,800;
• 12 British Virgin Islands $ 38,500;
• 13 Iceland $ 38,000;
• 14 Hong Kong $ 37,300;
• 15 Denmark $ 37,000;
• 16 Canada $ 35,600;
• 17 Isle of Man $ 35,000;
• 18 Austria $ 34,600;
• 19 San Marino $ 34,100;
• 20 Switzerland $ 34,000.

A critic might point out that the populations of the 13 leading tax havens all added together wouldn't fill up New York City; but that doesn't dilute the message.

And where are the 19th century's leading nations: Great Britain, France and Germany? Japan is also a surprise exclusion.