- Location
- Mid-Atlantic
Well, it has limitations. Cetashwayo mentioned this, but some Western European countries in the late medieval to early industrial transition period tried taxing dwellings by the number of doors and windows. He kind of understated the result, but from what I've read (not all the things admittedly) many homes were lightless, poorly ventilated messes architecturally. Here, we seem to have regulated away the obvious trick of not bothering to put tiles on the roof, but we can expect to see some perverse results. Some neutral, some potentially a drawback:Okay, that tile-tax is an ingenious approach to urban property taxation.
1) Anything that the local 'building code' allows to be built without a tile roof, as an extension or outbuilding, will be. We may thus have more shacks, lean-tos, and storage buildings with roofs of thatch or other materials. Could be a minor increase to fire hazards.
2) Financial incentives to build multi-story buildings and dig cellars; this would happen anyway as land inside the walls of Eretria becomes built-up, but it'll happen faster.
3) Incentives to live domestic lifestyles that, so far as possible, put parts of the household outdoors, possibly covered by temporary awnings when necessary- for example, one might imagine a house with its kitchen outdoors. Obviously this isn't very practical at all seasons, but it does save on tax money!
[There may be Eretrian comedy focusing on the advantages and disadvantages of this kind of lifestyle]