Finland slipped from 2nd to 6th in this year's World Economic Forum's Global Competitiveness Report.
Among the considerations that will have hurt the Finnish ranking this time around are the aggregate tax burden and ancillary labour costs, where Finland comes well below the top ten and in the middle of the pack or lower.
Finland is singled out negatively for the rigidity and restrictive nature of its labour markets, for instance in a lack of flexibility on wages.
http://www.hs.fi/english/article/New+methodology+sends+Finland+down+to+6th+on+WEF+competitiveness+list/1135231479268
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