Taxing different entities at different rates just opens the door for a middle-man with a lower tax rate to profit from simply renting the land to the entities with higher tax rates.
If multiple middle-men all entered into contracts with one entity who wanted to set higher rental prices across the market, that would hopefully be caught by existing anti-trust / cartel laws, as well as tax evasion rules.
You're right that there's a potential loophole here, but I don't think it is any more exploitable than other tax rules (i.e. it probably depends on how motivated the tax authorities are to actually enforce the rules).
You're right that there's a potential loophole here, but I don't think it is any more exploitable than other tax rules (i.e. it probably depends on how motivated the tax authorities are to actually enforce the rules).