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That's not brain drain. Brain drain is when high qualified people leave their country, mostly because of the lack of infrastructures costing them opportunities for studying or working in their respective field.
What you're talking about is capital flight. This is an issue that is systematically raised as a counter-argument by liberals in debates on taxation. The problem is that it is seriously overestimated:
Which liberals are defending heavy taxation of the working class?
Not so much defending heavy taxation on the working class specifically, instead focusing solely on why the wealthy and mega corps have to have a low tax rate
They don't