Christophe wrote:(on the other hand I thought it was limited to the big max at 70% in France? How does it arrive at 85% of taxation?)
Very high income for income tax pays around 45%
But these are not the only taxes they pay. The VAT on their purchase can represent between 0 and 20% of their income to the extent that they would spend nothing / everything on everyday consumer products.
They also have heavy charges in property taxes and taxes for local communities because in general, they own a lot of real estate.
They also have the ISF. ISF which affects the property, lump sum to be paid as a% of the estimated value, while this property is not necessarily remunerative. For example an uninhabited island by the sea, a luxury house that is not rented ...
For example Depardieu owns a majestic apartment in Paris for 10 M €, a wine estate in the Bordeaux region ... who have to make it hard on ISF without earning him a lot of money each year.
The 50% tax shield being a superb gas plant which takes into account "this and not always that", often with a delayed effect of one year for the "state reimbursement check", the very high incomes (understand in millions €, even tens) pay without problem a tax of the order of 85% of their income in France, this can sometimes even go beyond 100%.