The vacancy tax debate concerns whether additional taxes on vacant residential properties are effective and appropriate policy tools for addressing housing affordability. Advocates argue vacancy taxes discourage property hoarding, bring empty units to market, and generate revenue for housing programs. Critics question whether vacancy is significant enough to affect affordability, raise concerns about compliance and enforcement challenges, and note potential impacts on legitimate property owners. Vancouver and Toronto have implemented vacancy taxes with varying reported effectiveness. Debates involve questions about root causes of housing unaffordability, appropriate government intervention in housing markets, and administrative feasibility. Vacancy tax discussions often accompany broader debates about foreign ownership, speculation, and housing as investment versus housing as homes.