according to the U.K. Telegraph,
- Portugal for drugs
- Argentina for gay rights
- Canada for prostitution
- Andorra for taxes
On that last topic, check this out:
There is no income tax in Andorra on either individuals or companies. Citizens pay five to nine per cent of their salaries towards social security. Spanish expatriates who move to Andorra still have to pay Spanish taxes under law for the first five years of their emigration.
Monaco and the Isle of Jersey are nipping at tiny Andorra's heels when it comes to taxes, by the way.
And the least libertarian place in the world - which is to say, the least transparent and most corrupt - was Somalia (oh noes). Among western countries, Russia took the top slot on that score.