I believe they are always at the top. I think we are 19th this year. Pretty sad. It seems the benefits of a Social/Democracy outway the taxation. If you take what Americans spend on healthcare, all expenses, not just insurance (deductibles and medicines), and what we spend on a college education; it probably comes out pretty much the same. These are the things that stress most Americans out. i think this is one of the reasons Americans shop so much buying stuff they don't need because it gives them a temporary high from the stress. Of course Americans have about 3 trillion dollars of CC debt to add to their stress. We are not a bright country.