The background of this question is: In Germany rental income is generally taxed the same as regular business income. In some cities, there seem to be housing shortages across different incomes. Are there countries where rental income is taxed by square meter/footage? Could it provide housing relief?
In the following tables there are three models of taxation shown. The first tries to model the current situation where the taxation is related to the gained income and not to the size and price of a flat. The following tables try to show the situation when taxation is based on price per m².