Firstly, it wouldn't necessarily shift as much burden onto landlords, depending on the tax. The burden would be spread around all earners if it were an income t

Firstly, it wouldn't necessarily shift as much burden onto landlords, depending on the tax. The burden would be spread around all earners if it were an income tax hike, or all consumers for a sales tax or VAT. The extent to which it does affect landlords, rent subsidies would more than compensate. Secondly, how much landlords pay in tax is less relevant than what incentives the policy sets up. On the part of landlords, eviction moratoria incentivise not renting to higher-risk tenants at all. Higher taxes + rent subsidy would have the opposite effect, with more reason to rent to high risk tenants, and renting out properties that might be marginal otherwise. I don't know all the details of this, obviously, but this sort of policy analysis is much more about how it shifts incentives on the margin, rather than who pays more and who pays less.