Appraisal and vulnerability in 3 spoonfuls: change the denominator, change the map

Most countries tax immovable property, and most of them argue about it badly. The argument usually skips the part that decides the answer: before any map is coloured, someone has to choose what is added up, what it is divided by, over which territory it is aggregated, and which cases are left out. Change any of those and the map can change while...