How will that tax result in more houses existing?
Decreasing the number of secondary homes for the wealthy _does not_ create more first homes people can realistically afford though.
It’s a tax on second homes. If a single person sells due to the tax and someone who had 0 homes previously, it’s spread the scarce housing stock.
Not to say we shouldn’t build more but acting like a tax on multiple homes is going to make houses less available to everyone is ludicrous.