Will the same tax apply regardless of whether an asset is held by an entity or a natural person?

if the owner is a trust or company then the tax rate is at the trust or company rate. If there’s say 5 owners then the liability is split proportionally. Any more than that and the liability per owner is calculated on the basis of their value portion times the average tax rate faced by the 5 highest tax-rated owners. Of course one day I dream of having a single tax rate (and a UBI). Then it doesn’t matter how many owners there are. But one step at a time.