You're saying a sentimental attachment to, say, a childhood home, is a taxable asset in itself?
I'm speaking of community cohesion as a public good. There are externalities to committing to a place. (not all positive).
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then tax moves, so people set their price higher. Or maybe communities pay some of the tax themselves so prices are higher
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It's complicated. That's all I wanted to say :-) . It's such a "clever" trick that I think it's easy to become too attached to it.
End of conversation
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