>>512782216
What you’re proposing is a difficult lift. The easiest thing to do is just tax what you want less of.

We want families to own their home and corporations to not own them. So tax based on number of houses owned.

One house: $0
Two houses: small tax on second home.

Multiple houses: exponentially increasing tax^2

Own 10 houses: tax = 10x10=100 times the tax rate.