Wealth taxes that target land and structures are arguably insulated from some of these concerns, and property taxes are relatively underused outside the Anglo-Saxon countries. In theory, taxing immobile assets is less distortionary, though taxes on structures obviously can discourage both maintenance and new construction.
针对土地和建筑的财富税基本与这些担心无关，物业税在盎格鲁-撒克逊国家以外的地区也相对少见。理论上，对不动产课税的扭曲效应较低，严厉的建筑税显然不利于建筑的新建和维护。