Heh! I wonder if the Tax Commission realise that Joe and Jock agree on this particular bit of economic policy. I should have thought that would be enough to settle it!

But why do you think optimal planning use will mean lower ecologically efficient use. I agree if it does it could be solved somewhere else - local plans would need to change in reaction to the effects of the tax anyway as well. But I'm not sure why anyone would say build to a lower density than the optimal use.