When large corporations are expanding and looking for new locations across the country to develop a presence, they examine many aspects 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, would different payroll tax rates affect where large corporations decide to build their headquarters? Why or why not?