We can all agree that France isn't entrepreneur friendly but it's easy to say "don't tax us" and it's a lot harder to find places where money can be saved.
Right now if you want to tax the high middle class and higher (that includes entrepreneurs who can leave France), they threaten to leave, I don't see how starting negotiations by making threats is a good thing.
I would suggest not looking at the people and raise their taxes, but instead look at government itself and see how they can spend less. (Not talking about cutting benefits but the size of government itself and everything regarding it's operations).
Right now if you want to tax the high middle class and higher (that includes entrepreneurs who can leave France), they threaten to leave, I don't see how starting negotiations by making threats is a good thing.