It beats smashing windows, but I think Bastiat might have come up with another way to attract visitors to New York: Repeal the 13.6% hotel occupancy tax.

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The main thing is that owners can cover two of their big occupancy expenses (property tax and the cost of capital) out of pretax income.

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Typically we have to research local sales and lodging taxes, occupancy license fees, property tax rates, workers comp insurance rates, unemployment insurance premiums, etc.

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These include an "under occupancy" penalty - dubbed a "bedroom tax" by critics - for social housing tenants in properties judged to have more rooms than they need.

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Stirling Council is contacting about 850 tenants who will be affected by the new under-occupancy charge, otherwise known as the "bedroom tax".

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Total occupancy cost is the sum of base rent, property tax and other operating expenses that prospective tenants would have to pay annually per square foot.

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Labour MPs concentrated on the imminent arrival of what they call the "bedroom tax" and David Cameron calls the under-occupancy penalty for tenants in social housing.

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Ms Sturgeon also criticised UK government welfare changes and its "under-occupancy charge", dubbed by critics as the "bedroom tax" - arguing that such an approach would not be taken if she had a say in an independent Scotland.

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While we do not expect travel agents (both online and the traditional ones) to directly cut margins on account of sales tax, the travel suppliers (hotel chains, airlines etc) could feel the pricing pressure with declining occupancy levels.

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