There\’s two bits to a tax.
The rate at which it\’s levied, the marginal rate, and the amount at which that rate is levied.
Some expatriates, who are considered residents, also pay a wealth tax as well as income tax which reaches 41 per cent for those earning over £62,000.
In the UK the higher rate kicks in at £42k or so (£35 k plus personal allowance of £7k ish).
Roughly speaking (and from memory to boot) that would make that 40% tax rate apply to the top decile in the UK and the top ventile in France.
It\’s difficult to see from this that the UK really is a low tax country.