Developing a new facility is an expensive endeavor. Depending upon the size and scope of a business, start-up costs can make a difference between getting a project off the ground and seeing it fall flat. After opening, the costs continue to accumulate. Low tax rates, tax exemptions, and tax incentives can lift a big burden off of all phases of
a company's budget. In fact, in Area Development's 2010 Corporate Survey, respondents ranked these three factors among their top-six site selection criteria.