Taxation Grace.

Lower taxes for new businesses are economically viable and could help the economy grow. The article below explains.

http://morganisteconomics.blogspot.com/2018/07/taxation-grace.html

 

And old businesses find other ways, lol

http://reclaimdemocracy.org/walmart_state_tax_dodge_rent/

 

This already exists to some extent in NY state with its 'Startup NY' program. But they more than make up for the 'grace' by pillaging existing small business.