>Again, I think that calculating LVT is highly problematic. It isn't possible to calculate the tax with 100% accuracy, but that doesn't mean it is problematic

>Again, I think that calculating LVT is highly problematic. It isn't possible to calculate the tax with 100% accuracy, but that doesn't mean it is problematic to calculate with a close enough approximation. The process of multivariate analysis is relatively simple, relies upon public data, can be open sourced and is self correcting over time (with the addition of new data via sales). It's also absolutely impossible to avoid. $0 needs to be spent on enforcement. You can't cart land off to a tax haven. If you don't pay you forfeit the land and property - simple. You don't need legions of forensic tax accountants to uncover a trail of transactions like you would for income taxes. You don't need arbitrary rules about where somebody's main residence is. You don't need elaborate machine learning models to detect VAT carousel fraud. You need a bunch of publicly available data and a very simple model.