Tax policies may not be the main factor in businesses choosing where to locate. Tax incentives given by states and local governments might be more about politics than actual business decisions. The impact of property taxes on land prices and whether the benefits of tax incentives outweigh the revenue lost are also discussed. There are concerns about fairness to existing businesses when new ones get tax breaks. Lastly, tax incentives could be seen as government spending equivalent to the taxes that would have been collected without them.