[1] Barack Obama refered to Ireland as a tax haven recently http://www.independent.ie/irish-news/obama-forced-to-retract...
Well, in Ireland if you don't earn "too much" (less than +/- 32k€ per year) your (governmental) tax rate is 20%
The limit is actually ludicrously high if you consider municipal taxes. E.g. Norway has a tax load of somewhere around 40% (which includes the effect of up to 25% VAT - the income tax rate for most people is substantially lower), but only 12% of tax revenue, or 5% of income, ends up back in municipal coffers. The rest is spent in regional or national budgets.
Of those 5%, maybe 3% actually is income taxes, and they're outside the control of the municipal government.
So if we are to see it as municipal taxes, the limit is ridiculously high, from this perspective. If we are to see it as income taxes, or total tax load, it is way too low.
But even the idea that the municipal government can control tax rate to that extent, and has that wide latitude in where the money gets spent is (fairly far) right wing from a European perspective.