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BEGIN:VEVENT
DTSTAMP:20260405T103958Z
DTSTART;VALUE=DATE-TIME:20210525T130000
DTEND;VALUE=DATE-TIME:20210525T140000
SUMMARY:CWIP Workshop - Ben Lockwood (Warwick)
TZID:Europe/London
UID:20210525-8a17841a78f9810601791caaf49a1d84@warwick.ac.uk
CREATED:20210520T095130Z
DESCRIPTION:Title - Tax and Occupancy of Business Properties: Theory and 
 Evidence from UK Business Rates Abstract - We study the impact of commer
 cial property taxation on vacancy rates in the UK using regression kink 
 and regression discontinuity designs. We exploit exogenous variations in
  commercial property tax rates from three different reliefs in the UK bu
 siness rates system: small business rate relief (SBRR)\,retail relief an
 d empty property relief. A simple theoretical framework predicts: (i) re
 lationships between rateable values and taxes\, and vacancies\; (ii)that
  SBRR has a sorting effect on the mix of businesses in small properties.
  Findings consistent with the theory suggest that SBRR increases the lik
 eli-hood that a property is occupied by a small business\, reduces the l
 ikelihood that it is occupied by a large business\, and reduces the over
 all likelihood of being vacant. We estimate that the retail relief reduc
 es vacancies by 39%\,and SBRR relief by up to 37%.
LOCATION:via Microsoft Teams
CATEGORIES:CWIP Workshop
LAST-MODIFIED:20210520T095130Z
ORGANIZER;CN=Gill Gudger:
END:VEVENT
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