[Flyer]

That is the same as saying Wal-Mart is the taxing entity

No. A better analogy would be a third party that sets Wal-Mart's prices for them. Property owners don't set the value of their home.

[henderson field]

"Property owners don't set the value of their home"? No, immigrants set the value of their homes: millions of immigrants since the 1965 Kennedy bill have increased housing prices far beyond the rate of inflation. Simple supply and demand. Good if you're in real estate. Good if you're selling. Bad if you're paying taxes. Bad if you're buying. Bad in the long run - it lowers standards of living. Soon we'll be like the Japanese.

[SolidSupplySide]

A better analogy would be a third party that sets Wal-Mart's prices for them.

Wal-Mart *is* the third party. It is neither the taxing authority nor the taxpayer. Wal-Mart does, however, set the prices at which the taxpayer is taxed. The analogy is solid.