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While you only get to activate Gift of Estates once, the versatility lets it be a very strong substitute for Land Tax, especially in multicolored decks

Notably, u 's in ability and art stickers won't count

Acid Rain is one example, but Quantum Trench Gnomes is even worse

It saw real play in aggressive white decks and holds a modest but stable price

Just be careful with your timing if an opponent kills your creature in response to the Enters the Battlefield trigger, the ability fizzles and your stuff stays in the graveyard

But whenever it enters or attacks, it exiles a random permanent from your graveyard and creates a token copy, repeating if it's a land