I&#x27;m talking about taxes on personal residences, used as residences.  I don&#x27;t particularly want to argue in this post about what taxes might apply to second&#x2F;third&#x2F;fourth&#x2F;investment&#x2F;etc houses, or about the desirability of using excise taxes to control behavior.<p>In the context of property used as a residence, I&#x27;m suggesting that property taxes produce undesirable effects, and that other forms of taxation might potentially work better.