Pay me not to work

Everywhere you go in Peru the buildings are all unfinished. It leaves most of the towns and cities very unattractive, with re-bar sticking up everywhere. The reason is, the government requires people to pay taxes only when the construction on the property is completed. As a result, no one finishes construction in order to avoid the tax. This is sort of like the U.S. where we pay people not to work. As long as they're getting paid not to work... well, they don't work.