Regarding the 46 bb/100 rake at a French site, it corresponds to 30-35 bb/100 at a dot-com (untaxed) site, so I think the main reason for it being so big is rather not taxes but extreme fishiness
I'd actually love to be at such soft tables regularly - the extra rake paid vs fish is a small fraction of extra winnings grabbed from them. Ask Bovada grinders, they don't mind the absence of RB too as long as the field is as soft as it is.