Japan is the second worst performer with a -23 point gap between business efficiency (ranked 27th) and government efficiency (ranked a very low 50th).

FORBES: 76 Yen/Dollar Raises the Bar for Japanese Exporters: Japan's Biz-Gov Efficiency Gap

Or, if you think that the marginal utility of taxpayer income and the efficiency cost of taxing are both very low, consider the opportunity cost of government spending.

FORBES: Paternalism and Welfare