So you would like to give tax breaks for those who put their home on especially valuable plots of land? The more valuable, the more of a break they get. If they manage to reduce their assessed income more, they get more of a break, too.
Sounds a bit silly.
You could give people a UBI equivalent to the median's persons LVT tax take (or first quartile from the bottom etc). That way the poorer people get a net payment from the LVT system. And you don't need to sniff in people's personal lives to determine which residence is their primary residence (if any) nor what would be burdensome.
Sounds a bit silly.
You could give people a UBI equivalent to the median's persons LVT tax take (or first quartile from the bottom etc). That way the poorer people get a net payment from the LVT system. And you don't need to sniff in people's personal lives to determine which residence is their primary residence (if any) nor what would be burdensome.