The article states: "... because Wisconsin already waives almost all taxes on manufacturing profits in the state, these incentives represent not a lost opportu

The article states: "... because Wisconsin already waives almost all taxes on manufacturing profits in the state, these incentives represent not a lost opportunity at collecting revenue but an obligation to pay cash to Foxconn out of the state treasury for up to 15 years." Put another way: http://fortune.com/2017/07/31/foxconn-wisconsin-plant-tax-breaks/ http://fortune.com/2017/07/31/foxconn-wisconsin-plant-tax-br... "Although the state measures to attract Foxconn are labeled tax incentives, they largely would be paid in cash since the effective Wisconsin state tax rate is 0.4% on manufacturers." Of course people commute (and they should)! However, for a state negotiating an incentive package they should have been aware of this basic fact, especially given the extremely close proximity to another state that (amazingly) isn't contributing to the incentive package.