Comment by ThrustVectoring

If they're losing money at market rents, what are they going to do about it? If they could raise prices, they would've raised prices before the tax because that's just leaving money on the table. If they throw an emotional fit and leave the unit empty, they're losing even more money. If they sell or go bankrupt, the new owner will have bought it at a lower price and so end up having a profitable business at market rents.