Worth an additional remark that France has the highest tax burden in the OECD, at 46.2%, beating out Denmark the past few years, but without the level or quality of government services that the Danes get.
And there is documentation that each year there are several, up to a few thousand, people in France who have been assessed taxes effectively at a rate > 100% of their income. (Their stupidity, in not arranging their affairs to avoid liability for such taxes.)
For amusement as we near the end of the tax year, Astrid Lindgren, 102% taxation
What follows is a free translation of the famous publication, which was published
pomperipossa in the Swedish evening tabloid Expressen on March 3, 1976.