>[...] The only time things are going to be equal is if the units for rent are identically positioned, decorated to same standard, have the same furniture and appliances
I agree, I mentioned this in my previous comment.
>[...] Basically what he means is that if you optimize everything in your business [...]
Ceteris Paribus is a theoretical exercise or tool, if you will, but it is useful in trying to understand one of the variables involved in a calculation.
We're not disagreeing here, you don't have to cheat, nor should you, but if both of you had clone apartments one in front of the other but your neighbor doesn't pay tax, he's going to get picked first, every time.