You need the following: - proximity to universities - increases the probability to find talents and people willing to spend money in IT services - proximity w

You need the following: - proximity to universities - increases the probability to find talents and people willing to spend money in IT services - proximity with airport and train hubs - increases the probability of having customers (+ transport => + businesses) - high bandwidth Internet availability I don't know what you are referring to regarding health care, but basically if taxes and insurances spending break your profitability, you didn't have a real business to start with. Your number one spending will be salaries by a huge factor.