Please help!

1. You are Chief Financial Officer for a company that sells contact lenses by mail order to a notional market.Despite the national presence, the firm's facilities are all located in one state.Your tax department has suggested that you locate two additional offices in states with no or very low corporate taxes (Nevada and Texas, respectively).Discuss the tax and non-tax merits of this suggestion.

2. After scouting a number of locations, your financial analysts have settled on a desirable location for one of the firm's new manufacturing plants.However, the state income and local property taxes are much higher than those of surrounding areas.What might you tell local officials to convince them they should provide significant tax holidays?