I think the general notion on such lists is that you can think of numerous different ways to rate how highly taxed in nation is. You can therefore come up with many different lists that have different countries in the top few positions. Simply pulling out a well-chosen list allows one to make the claim that a country to be criticized is the highest taxed.

I'd also like to see such a list, but with several different measures of highly taxed, and some plausibly unbiased attempt to aggregate them together. I am curious how the overall taxation compares among countries.