担忧富豪外逃，瑞士否决50%遗产税提案

Core Viewpoint - The Swiss voters rejected a proposal to impose a 50% inheritance tax on estates exceeding 50 million Swiss francs (approximately 62 million USD), with 78.2% voting against it. The proposal aimed to raise funds to combat climate change [1]. Group 1 - The inheritance tax would have affected around 2,500 Swiss residents, representing about 0.03% of the population. The proposal faced strong opposition from the Swiss government and all political parties except the left, who argued it could lead to the outflow of wealthy individuals, negating tax revenue and worsening fiscal conditions [2]. - Swiss Finance Minister Karin Keller-Sutter stated that voters clearly rejected a risky fiscal experiment, emphasizing that such a tax would disrupt the balance of the tax system and harm Switzerland's attractiveness [2]. - Wealthy residents, including billionaire Peter Spuhler, expressed intentions to leave Switzerland if the tax were enacted, highlighting the potential for significant capital flight [2]. Group 2 - According to Stefan Legge from the University of St. Gallen, the implementation of the 50% inheritance tax could lead to a decrease in tax revenue, as the targeted individuals currently contribute between 5 billion to 6 billion Swiss francs in taxes annually. Their departure would represent a substantial loss for the country [3]. - Switzerland's direct democracy allows citizens to participate in up to four referendums each year, with a history of rejecting proposals that impose stricter regulations on business interests, such as tighter emission standards and increased paid leave [4].