[ghaff]

That's one of the few non-productivity/collaboration/etc. rationales that may actually make some sense. States (e.g. NH and MA) have had tiffs because workers living out of state are no longer commuting into an office and are no longer paying income tax to the state they used to commute to as a result. I'm sure there are many local cases where there was some agreement about creating jobs in some town which have been essentially thrown out the window now that very few people are actually working in that town except maybe on paper.

[hamburglar]

I’ve heard this “tax impact / tax break” idea floated as a theory about what’s going on, but if municipalities are putting that type of pressure on companies, shouldn’t we see some concrete evidence of it? What is the actual mechanism by which such force is being applied? I have a little bit of a hard time believing that such large company policies are frequently being set based on deals that we have no actual evidence of. Is there actual evidence that I just haven’t seen?

[lacrimacida]

That and wouldn’t the saved rent expenses offset those taxes anyway? Second companies would have the freedom to move the main location freely to cities/states with lower taxes.