A recent study by the Institut Molinari in Brussels took total EU tax rates and compared them with the quality of life indexes calculated by the OECD and the United Nations. And what did it find? That, in fact, there is no link between taxes and a good society. Some of the highest-taxed nations score relatively poorly on all the available measures for how people feel, while their lower taxed neighbours score much higher. Europe’s high taxes are not delivering on their promises.