60% tax on rental income and all rent is tax deductible for tenants. and if you own more than one rental property it goes up to 85%

I am being reasonable, these numbers are far below 100%

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Introduce that and just watch as every landlord makes rent 100% free, but adds on compulsory monthly "maintenance fees" for the same amount.

The trick with almost any tax is not the number you set, but how you close the loopholes.