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" ... Anecdotally, it’s easy to see how this is an important dynamic. Real estate developers who move into neighborhoods with high vacancies, low demand, and high crime are often hoping that positive spillovers from their investment will spur additional investments from others, which will in turn make their investment more valuable. In commercial developments the concept of finding an anchor tenant to help draw in other commercial tenants is widespread. When a commcerial property owner brings in an anchor tenant and can thereby charge higher rents for their other nearby properties, should that value be taxed away? These dynamics are fundamental to how the business of real estate investment is done in the real world today, so 100% LVT proponents need to make a case why the world would be better without them. ... "