In places where the land is expensive, yes. But that's also largely where the people are, so it's helpful to build there too. You don't end up with a giant surf

In places where the land is expensive, yes. But that's also largely where the people are, so it's helpful to build there too. You don't end up with a giant surface parking lot, because you get taxed the same whether you have a parking lot, or a 5-story parking structure.