TAX BREAKS FOR BUSINESS.  Wisconsin and Michigan appear to be lowering corporate tax rates for all businesses, whether currently located in-state or not.

Illinois prefers targeted tax breaks for businesses that are considering a move.

Gov. Pat Quinn proferred more than $100 million in financial incentives to convince Motorola Mobility Holdings Inc. to keep its corporate headquarters in Libertyville, touting the deal as essential to preventing a move to a high-tech hub in California or Texas.

To woo the longtime maker of mobile devices and cable TV set-top boxes, state lawmakers sweetened the terms of its tax-credit program, just as it has done in the past for automakers and truck- and engine-manufacturers.

Typically, the Economic Development for a Growing Economy (EDGE) tax-credit program allows companies to use the credits against their corporate income tax liability. But many companies already pay no state corporate income taxes, partly due to difficult economic times and partly because of an earlier revision in the tax structure that slashed bills for multinational corporations.

No lack of material here for researchers into the effect of taxes on business location.