💰 **人头税的提议与影响**：芝加哥市长布兰登·约翰逊提出恢复一项针对员工超过100人的公司的“人头税”，每月每名员工收费21美元，并计划根据通货膨胀进行调整。此举旨在弥补12亿美元的预算赤字，预计每年增加1亿美元收入。然而，企业界，特别是餐饮业，对此表示强烈反对，认为这将扼杀就业机会，阻碍行业发展，并指出该税种在2014年被废除前，曾为城市带来过税收。

📊 **多项税收计划以应对财政赤字**：除了人头税，约翰逊市长还计划通过其他税收措施来增加财政收入，包括提高云服务税率（从11%升至14%），预计每年增加3.33亿美元；扩大网约车在高流量区域的税收，预计每年增加2.3亿美元；以及对社交媒体、在线体育博彩和游艇停泊等领域征收新税。

📉 **企业外迁的担忧与历史背景**：芝加哥近年来已有多家知名企业迁离，包括Citadel、波音、卡特彼勒等。此次拟恢复的人头税和一系列新税收政策，加剧了企业对营商环境的担忧，担心会进一步促使企业选择离开。芝加哥在1973年至2014年间曾征收过人头税，但税率较低，且在后期逐渐取消。

Chicago Mayor Brandon Johnson is proposing the revival of a corporate tax that the Windy City eliminated over a decade ago that businesses are warning would cost the city jobs.

Johnson is proposing a so-called "head tax" that would apply to companies with more than 100 employees and would levy a monthly $21 per employee on companies that meet the employment threshold. 

The amount of the tax would increase based on inflation, and would be assessed based on the number of employees who work in Chicago 50% or more of the time.

The mayor sees it as a means of reducing Chicago's $1.2 billion budget shortfall, and the city estimates it would raise $100 million annually.

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Chicago had a head tax in place from 1973 to 2014, raising an average of $20 million in tax revenue over that period. The tax amount was $4 per head for companies with over 50 employees – though it dropped to $2 in 2012 when the phaseout of the tax began under Mayor Rahm Emanuel.

Illinois Restaurant Association President Sam Toia told FOX Business Network's Kelly Saberi that the head tax would be a "job killer."

"I used to say before the pandemic, restaurants used to work on nickels and dimes. Now they work on pennies and nickels, and if we have this job-killer head tax, it's going to kill jobs, and we're not going to see the restaurant industry grow here in the city of Chicago," Toia said.

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Johnson is proposing a series of other taxes, including on cloud services, rideshare services in high-traffic zones, social media companies, online sports betting and yacht mooring to help raise revenue.

The cloud tax, which is already in place and would rise from 11% to 14%, would raise an estimated $333 million in revenue annually. The rideshare tax would expand by adding a high-traffic zone and would raise a projected $230 million annually.

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Chicago has seen several high-profile departures of businesses in recent years, including Ken Griffin's Citadel.

Businesses that have moved their headquarters or significant portions of their operations out of Chicago include Boeing, Caterpillar, Guggenheim Partners, TTX and Tyson Foods.