Kurt Kohlstedt: Taxes Shaping Architecture

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Ever noticed how the bricks on newer British buildings are bigger, or stopped to appreciate hand-stenciled wallpaper, or enjoyed a sip from a fancy hollow-stemmed glass? If so, you may well be admiring a product of regulation and taxes as much aesthetic tastes. From basic materials to entire architectural styles, building codes and taxation strategies have had huge historical impacts on the built world as we know it...

Dutch canal houses are another classic example of how rules and regulations can shape structures. Taxed on their canal frontage rather than height or depth, these buildings grew in tall and thin. In turn, this typology evolved narrower staircases, necessitating exterior hoist systems to move furniture and goods into and out of upper floors.