Lesson 29: When large corporations are expanding and looking for new locations across the country to develop a presence, they examine the task of finding a new location from many angles. They want a location that is beneficial to the corporation as it relates to its mission. In making a choice, multiple locations may be selected and evaluated as a whole to determine the best option. Based on what you have learned in this lesson and previous lessons, describe how different payroll tax rates have an effect on where large corporations decide to build their headquarters?