Tax on borrowing question

Economics Economics Questions
1

Switzerland taxes borrowing from what I understand. They also have a fairly strong currency at least compared to the USD. Is that because of the tax on borrowing or is it due to something else?

I was thinking a tax on borrowing would reduce the credit supply, but I could be wrong about that so I decided to ask here.

2

“The valuation of the monetary unit depends not upon the wealth of the country, but upon the ratio between the quantity of money and the demand for it, so that even the richest country may have a bad currency and the poorest country a good one.”

-Ludwig von Mises