From an article in the Wall Street Journal of November 9, 1992; about taxation in Milan, Italy:

"Paola Pezzani, a grocer in the suburbs here, already feels taxed enough. 'I can hardly keep up with it all,' she complains. . . . Ms. Pezzani's files document Chamber of Commerce taxes, license taxes and a trade association tax. There are also stamp taxes, local taxes, rental-agreement taxes and a tax for registering with the office that collects the value-added tax. There is a tax for health inspection, for the accounting books, for the welfare system, for the water, and even for the awning outside."

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From an article in the Wall Street Journal of October 20, 1992; about taxation in Vietnam:

"Farmers are asked to pay up to 22 different illegal fees and charges, covering everything from the installation of power to the construction of an administration hall. . . . Businesses cough up informal tolls amounting to five to 10 times the rate of taxation.

"Vietnamese must slip officials money to register a car, obtain an identification certificate or have a phone installed. To sell goods to a state enterprise, companies agree to kick back 5% to 10% of the contract price. Customers sometimes . . . bribe banks to withdraw funds from their own accounts."

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