The so-called 'fiscal refugees' are the

Your answers to questions 25 to 27 must be based on the
text below entitled "Flight of the French":

Flight of the French
Source: Newsweek (adapted)
Sept 26th/Oct 3rd 2005

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 tax payer 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 commitment to égalité and fraternité, France has bucked
the trend in the European Union, where most member states
have dropped the wealth tax since the mid-1990s. France
went the opposite way in 1997 by abolishing a cap that limited
the wealth-tax bill, which kicks in at incomes over 720,000
euros to 85% of a taxpayer's income. The result: some pay
more taxes than they earn in income.