My problem with it is that citizens are supposed to be equal under the law. There isn&#x27;t equal access to these incentives. Doesn&#x27;t an educated professional moving to Nevada also bring positive externalities to the state? Yet they will never be able to negotiate incentives like these due to the great disparity in bargaining power.<p>I am against special carve-outs, subsidies, and other manipulations of the tax code in general for the same reason.