The U.K. once had a window tax, where property taxes were determined by the number of windows—something assessors could easily count outside.

To save buyers money, builders would rough in holes where windows could be placed but leave them filled. The tax policy incentivized domiciles to have fewer windows, leading to inescapable rooms during fires and poor airflow causing asphyxiation.

Dominic Frisby’s book “Daylight Robbery” describes this and other atrocities brought on by taxation. https://www.amazon.com/Daylight-Robbery-Title-Dominic-Frisby/dp/0241360838