The solution that isn’t

LITTLE ROCK — The name Gérard Depardieu may not be familiar to you, but you might know the face at once. A star of French films, he is one of those actors who casts a magnetic spell. It’s hard to keep your eyes off him from the moment he appears in a movie, usually cast in the role of a gentle giant. His latest distinction: He’s the newest Belgian, for he’s just moved out of France—a whole half a mile to a village just across the French border. There he’ll join Hercule Poirot, the dapper little detective of Agatha Christie’s mysteries, as one of the best known Belgians in the world. He’ll also be half a mile away from France’s new taxes on millionaires.

Here’s another illustration of why raising tax rates on the richest never produces all the revenue its promoters promise. The millionaires move, whether from France to Belgium or California to Texas. They didn’t get to be millionaires by being dumb.