By John Seiler

Michael Reagan, the Gipper’s son, writes:

“Before Jan. 1, an older surgeon I know closed his practice, laid off his four employees, sold his house, and moved to Nevada.

“He was still a practicing surgeon, not because he needed the money but because he loved being a surgeon.

“But the higher income tax rates now in effect under Proposition 30 for those earning more than $250,000 were too much for him and so the broken state of California lost a good surgeon and four other jobs.”

The four jobless workers will will get unemployment benefits for up to 99 weeks, paid for by the state fund, and may also go on California’s generous welfare rolls.

I’ve head similar stories in the past two months.

In campaigning for the Proposition 30 tax increase, Gov. Jerry Brown kept insisting that “the rich must pay their fair share.” Instead, increasingly they believe their “share” is unfair and are leaving.

Take someone making $2 million a year. To simplify a bit, the Prop. 30 tax on the amount above $1 million is 3 percentage points, or $30,000. Brown was thinking, “Goody, Goody. That’ll help pay the pensions for my ‘troops,'” as he calls his union buddies.

Instead, Brown won’t get that $30,000 (or  3 percentage points). But he also won’t get any of the total tax of 13.3 percentage points, or $130,000.

Brown, again, is thinking, “Goody, goody. Balanced budget with that $30,000.” Instead, he won’t get that, and he’ll lose $130,000 more. Total loss: $160,000.

Throw lost sales and other taxes on top of that, and the loss even is higher. That’s why the budget won’t be “balanced,” but the deficit will be worse than last year’s.

Brown wants the goose that lays the Golden State’s eggs to pay its “fair share,” but the goose is nesting elsewhere.