According to the 2007 Forbes Tax misery and Reform Index, India is ranked 13 along with Indonesia as far as lowest tax misery score (sum of taxes levied at the highest marginal percentage) is concerned while the top five economies with the lowest tax misery included United Arab Emirates, Qatar, Hong Kong, Cyprus and Singapore, those living in France faced the highest tax misery followed by those living in Belgium, China, Sweden and Italy. However, France was one of the top reformers this year, knocking eight points off its total score. Overall, apart from China and the original 5 EU member states having the highest levels of tax misery, the lowest levels are generally in the rest of Asia, the Middle East, Russia and the US. The central European countries of the new expanded EU-27 are in the middle or lower part of the index with their successful flat tax rates.