You've not addressed my point. The idea is not to tax, it's to have a progressive tax. i.e., the more units you own, the more limitations or taxes you pay. That

You've not addressed my point. The idea is not to tax, it's to have a progressive tax. i.e., the more units you own, the more limitations or taxes you pay. That doesn't work if investment firms can invest in individual entities owning individual properties.