Your belief, while common, demonstrates general ignorance of economic theory.
First and foremost, most businesses do not make decisions about where to build factories, etc. on taxes. Otherwise NYC and California would be economic backwaters, rather than the powerhouses they are.
Note, corporate headquarters is different, I am talking about manufacturing factories and customer facilities for sports.
Sports stadiums are NEVER built based on tax rules, they are ALWAYS built based on customer location. It doesn't matter what the tax rules are, a stadium will be in NYC. It doesn't matter how much cash Boise City, Idaho offers, no national sports team will ever call them home. They are just too small a market
As for factories, the far majority of the time, taxes are such a small consideration, compared to prevailing wages, cost of real estate, cost of water, cost of power, skill level of local population, etc. etc. that taxes will almost NEVER be the deciding factor.
This is mainly true because despite conservative propaganda, actual, real corporate taxes in the US are very low. In addition, where it is a factor, it is FEDERAL tax that matters, not the State Tax. As such, states simply can not offer enough of a 'tax break' to bring a business to their state.