The idea is that by offering tax breaks, you get them to build in your city and provide tax-paying jobs to locals. Hopefully the net result is more taxes comin

The idea is that by offering tax breaks, you get them to build in your city and provide tax-paying jobs to locals. Hopefully the net result is more taxes coming in (and better employment). Of course, what I think you are probably saying is why allow it anywhere -- if there is a general legal prohibition on giving any specific company preferential tax treatment, then that puts all potential headquarters locations on equal footing.