Physical boardgame - limitations?

The matrix system can be transformed into a more simple system quiete easily:

Which would lead to a scoreboard similar to this. Which gives you the total tax for each builing height (per building, not all buildings together). And the increase in case you are just adding new floors, for simpler calculations:
But a first problem is the incentive side of it. Normaly players surrounding a high building recieve most compensation. But with system like above, which is not space-specific this isn't possible.

Here an exaple of how it would work with the matrix system:

Another proble is, how do you actually make it interesting for a player not to build on that piece of land. Because giving it a high incentive might compensate the fact that it is closed in, but wont stop the player from building a skyscraper on it for example.

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