I think it's easier to cut into the profits of those owning more than one house/flat. Here in Austria we have a 10% sales tax on the rent I pay, why can't that

I think it's easier to cut into the profits of those owning more than one house/flat. Here in Austria we have a 10% sales tax on the rent I pay, why can't that be fully shifted to the owners regardless if the apartments is rented out or not?