Jeff Jacoby: On soaking the rich - 'IN APRIL, the British government decided to recoup revenues lost in the current recession by raising the country's top income tax rate from 40 percent to 50 percent. That decision turned out to be a body blow to England's Premier League, the professional soccer association that includes such storied teams as Manchester United and Arsenal. As Jonathan V. Last recounts in The Weekly Standard, the hike in the tax rate has led top soccer stars to decline lucrative offers to join or remain with England's most celebrated teams. Christiano Ronaldo, Jermaine Pennant, Karim Benzema, and David Villa are among the illustrious players who have spurned the Premier League in order to play in Spain. Why Spain? Because under Spanish tax law, they qualify as "foreign executives," a status that caps their income tax rate at just 24 percent...' [Solution: Britain should build a wall to keep these people from escaping, at least until they pay their 'debts to society.']