>>Purchaser pays the tax.
AKA Transfer Duties/Land Transfer Taxes/Stamp Duties, then, similar to places like Ontario or Australia? If so, the tax ends up more complicated than a flat tax every time. See for yourself. ;-)
"... They ne'er cared for us
yet: suffer us to famish, and their store-houses
crammed with grain; make edicts for usury, to
support usurers; repeal daily any wholesome act
established against the rich, and provide more
piercing statutes daily, to chain up and restrain
the poor. If the wars eat us not up, they will; and
there's all the love they bear us."
-- Shakespeare: Coriolanus, Act 1, scene 1