One reason this is brought up is this recent Op-ed in the NY Times about enacting a Window Tax: <a href="http://www.nytimes.com/2015/12/31/opinion/make-them-pay-for-park-views.html?smid=tw-share" rel="nofollow">http://www.nytimes.com/2015/12/31/opinion/make-them-pay-for-...</a>