Issues of tax incentives to get businesses to move in are complex!
How so? What is a good argument for each side (of course there might be three or four sides, but you can condense into fewer subsets for the sake of simplicity)?
1. It is unfair to a tax paying small business to give a tax break to a big business to come into a town. Everyone should pay the same! A small business has to work much harder to compete, and giving the big guys an easier path is crony capitalism. Businesses should be treated the same, regardless of size.
2. Without the break, the bigger business wouldn't come into town at all, and with their business they bring lots of people, commerce, potential home owners, etc. The unfairness of giving them tax breaks is made up for in the increase in economic flow elsewhere in the city. The growth of cities depend on big guys moving in.