Article: Flight of the French; A nation that prides itself on egalite has a tax code that is driving its richest citizens to Belgium, in droves.

Byline: Tracy McNicoll

The Belgians call them "fiscal refugees," but these refugees wear Chanel. They are runaways from high taxes in France. Officially, France has lost, on average, one millionaire or billionaire taxpayer per day for tax reasons since 1997, when the government started trying to track capital flight. Privately, economists say the number is much higher. "The statistic is stupid," holds French economist Nicolas Baverez. "It's as if, to count contraband, you only counted what people declared at the border."

While much of Europe has revised its tax codes, France's fiscal inertia is virtually begging its rich to leave. Holding dear its ...

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