The single minded focus on taxes to recruit businesses strikes me as severely misguided. Sure, found a business here in Kansas where you save on paying high taxes on your business. Pay it all back when your child makes the mistake of enrolling in the University of Kansas system. Perhaps this isn't the specific case in Kansas, maybe the Kansas system has lowered costs, but I have a feeling you pay it back in some form when you finally, in some way start to imbibe on a now underfunded public entity.