"(the average here in the Netherlands is 3%)" Only if you include the large number of (very) small businesses that fail, because most of those still have a subs

"(the average here in the Netherlands is 3%)" Only if you include the large number of (very) small businesses that fail, because most of those still have a substantial sum to pay to taxes, usually already-withheld income taxes and VAT. For a case the size of Mt.Gox the average is higher. Remember DSB Bank? They even got above 100%, just took a long time to sort it all out.