Remember when actor and comedian Jon Lovitz went off on President Barack Obama’s taxation policies? We’re sure you do. Shortly after Lovitz’ now-famous “bulls**t” rant went viral, Zombie, a blogger writing for PJ Media, posited the following theory: left-leaning celebrities are comfortable with taxation and “fair share” rhetoric — but only to certain a point.

Named after the famous “Laffer Curve,” Zombie calls it the “Lovitz Curve.”

And now Will Smith, a strong supporter of President Obama’s call for higher taxes on the country’s top earners, may have found his “Lovitz Curve.”

“The Hollywood megastar enthusiastically preached the gospel of paying one’s fair share of taxes in a French television interview this weekend,” Business Insider’s Alex Biles reports.

“But when asked about his take on the tax policy of French president-elect François Hollande, Smith’s was shocked silly by the suggestion of a 75 percent tax rate on those earning above €1 million annually,” he adds.

[Author’s note: although it’s difficult to understand what Smith is saying because of all the crosstalk and the translation, his reaction at the 1:20 mark is unmistakable]:

As mentioned in the above, Smith isn’t uncomfortable with President Obama’s call for higher taxes.

“I’m very supportive of that idea,” Smith told The Associated Press in an interview. “America has been fantastic to me. I have no problem paying whatever I need to pay to keep my country growing.”

However, as posited in the “Lovitz Curve,” everyone has their breaking point. Apparently, Will Smith’s is Francois Hollande’s proposed 75 percent tax rate.

Will Smiths Shocked Reaction to Frances 75 Percent Tax RateImage courtesy PJ Media

“At least [Smith] doesn’t have to deal with the prospect of Jean-Luc Mélenchon, the French Communist Party candidate, whose 15 percent showing heavily influenced Hollande’s platform in the second round of voting,” Biles reports.

“Mélenchon ran on a promise to impose to marginal tax rate of 100 percent on those earning over €360,000 annually,” he adds.

This story has been updated.