Eh, this is a bit fatalist. Every bit of pushback is a tax. If a company applies to build in X location but is threatening to move to Y location where it's cheaper, or they can get away with something, there's obviously a reason they'd prefer X. They wouldn't be arguing otherwise. So if they are "forced" to move to Y, that's a tax.

See also: working at unethical tech firms, fears over the rich leaving NYC, etc.

Depends on what X is worth to them and how badly Y may want that data center. X may have better infrastructure, but Y is offering to build theirs out and waive taxes for ten years, so X has less room to negotiate.