The Swiss parliament voted out a proposal to implement a tax of up to 25 per cent on the sale of shares and bonds late last week.
Clearly the MPs agreed with the arguments put forward by opponents to the capital gains tax who complained that such a tax would place Switzerland at a disadvantage when compared with other countries in that Switzerland would be the only nation in the world to impose a wealth and a capital gains tax. They argued that the burden of the administration would be disproportionate to the expected additional revenue of SFr300 million each year.
Supporters of the capital gains tax, including many of Switzerland's trade unions, argued that it should be imposed on the basis that it was unfair that many wealthy taxpayers have been allowed to escape paying their taxes.
However the decision is not yet definite as the electorate will be able to have the final say in a nationwide vote to be cast later this year.
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