I think the problem is, at least in the US, income tax is paid to the state and federal governments, while a vacancy tax would be paid to the local government? And while you have to declare rental income, (I think) you don’t have to say what property it comes from unless you’re audited.
It would be possible to change this, but I think if you want to institute a vacancy tax you just define vacant and leave it at that.
I think the problem is, at least in the US, income tax is paid to the state and federal governments, while a vacancy tax would be paid to the local government? And while you have to declare rental income, (I think) you don’t have to say what property it comes from unless you’re audited.
It would be possible to change this, but I think if you want to institute a vacancy tax you just define vacant and leave it at that.