Sounds good in theory, but in practice this stuff is unworkable slippery slope to unmitigated arb.

How do you quantify small - number of units or dollar value? What is small - 1 unit? 2? 5?.

What stops a larger landlord setting up 1000 LLCs each managing 3 unit?

As soon as you get into "different laws apply to different people" you run into problems.

> As soon as you get into "different laws apply to different people" you run into problems.

But when you don't do that, you run into different problems, which is what we have run into already.

The reflex to make complex laws/tax structures more complex usually accrues benefits to the bigger players more able to parse, navigate and arbitrage those structures.

Every time US tax code gets more complicated, it usually doesn't help the bottom 50%.

That's true to an extent, and overall I agree that things should be simplified, but I think there's a special case when the "complication" is something like "if you are bigger and more able to navigate this, you must therefore pay more". Create a feedback loop where increasing resources automatically result in higher fees and fines.