The office I’m at receives significant tax benefits from meeting targets for person-days in the office per year. This is a pretty common arrangement, I think.

[edit] in fact, at certain times they’ve had to shift workers around when new buildings have been completed to meet occupancy targets for whatever benefits they’re getting, before they have enough new hires or transfers to really use the space. Just shuffling people a few hundred meters away so the compliance forms have the right numbers. Total joke.