Taxes on British windows, the number of rooms in the U.S. Desert southwest under Spanish rule, and frontage along Dutch canals, illustrate that Multiple Choice in housing, consumers will actually buy or build homes with more of the taxed characteristic, as it signals greater wealth and status. taxes have little impact on consumer equilibrium. whatever is being taxed will have a lower marginal utility per dollar and therefore be demanded and consumed less. such taxes are great at generating revenue because they are unavoidable