Offering corporate tax abatements to lure highly profitable companies, like Amazon, to a particular area or state can create heavier tax burdens on the population and the existing businesses. Additionally, there is the potential tax revenue loss that could have been used for things like infrastructure and education. Moreover, large corporations like Amazon tend to increase area property values (good and bad) via gentrification and can strain an already underserved mass transit system. When area property values increase, the availability of affordable housing decreases. This displaces businesses and low-income populations. When states compete for business by offering tax incentives/subsidies to wealthy corporations it sets a precedent that only serves to benefit the corporation at the expense of vital state revenue. Raising taxes on existing populations and businesses puts an undue burden on people and entities that have already proven state loyalty by staying in the state without special incentives. Amazon may create jobs but at what cost?

• Candice Crigler, a student studying global affairs who lives in Dunwoody

The best incentive for business to move into an area is a solid infrastructure and a healthy, educated populace. These are things that require revenue. Offering huge tax cuts to businesses largely defeats the purpose of bringing them to the state in the first place. While some short-term tax breaks to bring in business might be a necessary step from time to time, they should be as limited as possible, and made with the knowledge that any revenue lost due to tax breaks can't be spent on infrastructure and other projects that would benefit everyone, including other prospective businesses.

• James Holt, a warehouse worker who lives in Norcross

In general I am of the opinion that corporations, and the wealthy alike, should not be granted any tax credits that afford them benefits above that of the common citizen. However, it would be ignorant of me to deny the benefits that the current tax credits on the film industry have brought to Georgia. Many films that would not have chosen Georgia as their film location have instead decided to relocate here. This has brought tens of thousands of jobs to our state that otherwise would have never been present.With that knowledge I can not deny the positive impact that Georgia would feel should Amazon choose us as the home of their next headquarters. There is no question that other states will join us in offering Amazon various incentives to choose them as the home of the new headquarters. Therefore, we must make our offer more attractive in order to bring this promise of jobs to Georgia.

• Nicholas White, works in the pharmaceutical industry and lives in Moultrie

Hart County, Georgia ( and many other Georgia counties), offer tax incentives to prospective companies, and it has proven a successful recruiting tool in an arsenal of incentives our IBA has as their disposal. While many other factors are at play, (such as our proximity to Interstate 85, for instance) being able to offer tax incentives or tax deferments has resulted in an upturn in Hart County's industry in the past 15 years. So my response would be "yes!"

• Patricia Fritz, retired and lives in Hartwell

In today's business culture, it is expected that cities and states will compete in a virtual Hunger Games-esque arena -- the locale that offers the most of this and a sufficient amount of that with x, y and z amenities will survive. Atlanta and, by default, Georgia stand to potentially lose $1 billion in tax revenue if the offer includes 5 years of waivers. By contrast, Amazon has promised 50,000 jobs, which could result in significant payroll tax collection (6% for every dollar earned). But is that realistic … will there be 50,000 new jobs? We've seen this song and dance before. A large company relocates or opens a new facility with grandiose claims of "job creation" and moves all of it's highest-paid positions from elsewhere; next come the claims that there isn't a "savvy" enough work force, so they move in more people from elsewhere. The net job creation is considerably lower, with lower paychecks for the local hires, than was initially promised. On the flipside of jobs is lifestyle. Atlanta has, unquestionably, some of the worst traffic in the country -- this will just add more people and more cars on the road. This equates to more air pollution. Will this make the City Fathers work on improving public transportation? Do I even have to ask?The Amazon headquarters will be, whether it comes to Atlanta or not, a mix of good and bad. Sadly, I think it weighs more heavily on the bad.

• Michelle Zupan, works for a non-profit and lives in Augusta

The prospect of Amazon's HQ2 is a bit of a paradox for me personally. First, I am skeptical of the claims of job numbers (50,000) and average salary ($100,000/yr) which seemingly go unchecked by officials and media reporting on the issue. While it would make sense for the state to provide tax incentives, I am not sure we have a really clear picture of the return on investment. Alternately, I would love to see Amazon bring economic investment and vibrancy to parts of the city that have been left behind in the current building boom (the Gulch, South Downtown, former industrial areas on the Westside). From an economic perspective, which is how this city operates, this recruitment makes perfect sense. However, I am wary of the cultural changes that may accompany Amageddon (wish I could say I came up with this). Atlanta's current plan to address affordability is glaring in its weakness and bringing such a concentration of high-paying jobs to undeveloped parts of the city would only exacerbate the affordability crisis. The well-chronicled homogeneity of the tech industry (rich, white, male) would also serve another blow to the city known for its diversity. Furthermore, given the city's affinity for clearing away historical buildings and culture for new economic development, I do not see the potential to lure HQ2 as progressing the cultural vibrancy of the city. From this perspective, it would be unconscionable for the city and state to provide upwards of $1 billion in incentives to lure such a development.

• Ted Ward, an education coordinator who lives in Decatur

I have mixed feelings about offering special incentives to entice Amazon to locate in Georgia. In general, I think all tax cuts spur investment and growth, but I object to crony capitalism, where some companies have favors bestowed on them but others don't. Big businesses always seem to get special treatment that smaller businesses don't get. Eliminating corporate taxes and getting rid of the state income tax would make Georgia attractive to more companies in the long term and benefit all businesses.That being said, the reality is that Georgia must compete with other states when a large company is considering a major investment. While Georgia offers many intangibles, like great climate, beautiful country, good transportation infrastructure, many fine universities and some of the friendliest people on earth, prospective investors will be looking hard at financial incentives as well.What we really need is a top-notch salesman who is able to sell all the good reasons to be in Georgia without giving away the store.

• Lou Davis, works in international business and is a part-time instructor at Lanier Technical College, teaching GED to inmates at both the Dawson and Lumpkin county jails

My immediate thoughts when I hear this go to Georgia's push to bring Hollywood to the state. At the time it did not seem like a good fit and the only thing many could focus on was all the money the state would be losing. Years later, the relationship in my eyes has been a huge success. If the Amazon venture works out this well, then I say no cost is too high. Many industries have benefited from the numerous movies and television shows being filmed here now. Not only that, but you can't help but to feel a sense of pride when you see a local landmark in a Hollywood blockbuster.If Amazon comes to the state, you would like to believe more tech companies would follow suit. This turns into more jobs and opportunities which are good for everyone. The taxes will be recouped through personal income taxes and sales tax that probably wouldn't be available if Amazon never comes. The focus of everyone should be the unlimited growth potential for Georgia, and not the tax breaks going to the company.

• Marcus Copeland, works in banking and lives in McDonough

I don’t think Georgia should give any breaks to big corporations. Increasing jobs is important but at what cost? The days of profit over people needs to come to an end. If amazon wants to come set up shop in Georgia they can pay property and income taxes like they should. The only company’s that should be given breaks are small businesses.

• Mike Garey, works in technology and lives in Marietta

I have no problem with large tax incentives to major employers, so long as the math is right. If the public good and the tax revenue generated by the new employer is equal to, or greater than, the loss in income tax revenue and the cost of other incentives, then of course! The risk, however, is that politicians will make inefficient, self-interested decisions. In other words, if state and local politicians are "bought off" with campaign contributions, lobbyist swag, etc., to vote for the tax incentives, irrespective of the economic benefits of the new employer, then the math may be off. The company may gain much in profits from the tax incentive without bringing to the local economy an amount equal to their gain. Constituents should be cautious in supporting such proposals, to ensure they are benefitting, and not just the company and the state politicians. We should not blindly trust the idea that a big corporation will bring good to the local economy.

• James Radford, civil rights lawyer who lives in Decatur

I would hope the Georgia wins the competition to have Georgia as the second headquarters for Amazon, to divide the necessary division between the West Coast and East Coast, and handle more appropriately the time zones. I do not agree with the forgoing of property or income taxes for any corporation. It is a cooperation between corporations and the state to ensure the taxes are paid, as well as, providing considerable human resources to bring jobs to Georgia. Do not forgo tax revenue!

• Michael Simpson, former Navy with bachelor's degree in fine arts and lives in Augusta

I think giving incentives to businesses to move to our state is smart and would be a major factor in said businesses making their decision. We give tax breaks to the movie and television industry and it's been a boom for our state. Luring Amazon here would be great for everyone. I hope we go above and beyond to make it happen. As a parent of three recent college grads, I also realize it could be very good for them as well.

• LouAnna Lear, a nanny and mother of three who lives in Roswell

I 100 percent support Georgia pursuing tax incentives to lure the new Amazon headquarters to Georgia. Some take a myopic view of these tax cuts as corporate welfare. Yes, it is a tax break for a corporation, but that corporation will bring the potential of 50,000 good-paying jobs to Georgia, not to mention the economic ecosystem that will spring up around Amazon to support the headquarters and its workers. What may be lost in income and property taxes will be more than made up by the benefit to the tax base from the employees of Amazon and all of the other business it will generate around it. It could be decades of economic opportunity. You do not have to look far for examples of this, just look at what the film tax credit has done for the film and television industry in Georgia or look at the now decades of investment BMW has made in the Greenville, S.C., area and the Port of Charleston. How far should Georgia go? As far as they need to go to make Georgia competitive to Amazon.

• Tommy Burkhalter, a web designer who lives in Senoia

I say, yes, Georgia should be competitive in wooing these types of companies. If Georgia does not do it, someone else will – that is the reality. Fifty thousand high-paying jobs will help our economy in many ways; those salaries will be spent at restaurants, malls, apartment rentals, home and condo sales, and other “service industry” businesses, and professional services as well. Those business pay fees and taxes that will, hopefully, offset the cost of the incentives given to the big business and will themselves generate more jobs. I see the alternative as stagnation.

• Luanne West, a retired special education teacher who lives in Canton

I think if Amazon is willing to guarantee 50,000 jobs, the state should do whatever is necessary to win the contract within reason. Will the employees be located in one location or will they be spread around the metro area? To have 50,000 employees and families reside in one location will have a definite impact on the local economy. How long will it take to reach full employment? Will there be any substantial investment in infrastructure in order to land the Amazon deal or will it involve only monetary concessions? Georgia should also have some idea of how much the local, county and state will gain in tax dollars from the potential employees. The benefits to Amazon should have a time limit in the not too distant future. These are just a few thoughts that immediately come to mind.

• Richard Kraft, retired from the real estate industry and lives in Peachtree Corners

Whenever a tax abatement is proposed for a developer or an employer, I ask myself "if nothing is done by the developer or employer, how much tax money will be collected?" If the answer is "a pittance," then the logical conclusion is a tax break wouldn't deprive the taxing authority of money already in the coffers. Such was my argument in favor of an abatement for the developers of the former GM site in Doraville. The school board objected to being denied taxes that would be paid in the future, not taxes already being collected. If a governing authority is willing to forgo tax revenue in order to lure an employer like Amazon and does not have to write a check or reduce its revenue, then there should be no objection to an abatement for Amazon.Likewise, if future tax revenue will cover payments for any infrastructure bonds, go for it.

• Jay Brower, industrial engineer who lives in Atlanta

As Atlanta and Cobb compete to win Amazon's business, there are several factors at play. Tax breaks, specifically on property tax, is always an option, but I think other factors must be considered. In order to grow as a community, bringing these companies will bring with them an investment in local companies, including housing, retail, food, entertainment and so on. When balanced with growth in these other industries, I approve of some tax breaks in order to lure large companies as long as there is a significant financial and time commitment. We have to ensure these companies will not move in 5 or 10 years when the tax breaks sunset. ...These companies also bring with them a unique opportunity to provide an investment in public transit and community investment when it comes to public private partnerships (ie. Atlanta United sharing its training fields with the city of Marietta). When large companies come to town we must ensure they are committed to the growth and progress of the community and not just their personal bottom line. If we work together we will see the whole community thrive!

• Greg Bieger, works in the tech industry and lives in Marietta

I researched (sources published 2015, 2016 & 2017) the effects of tax breaks to lure companies to locate in any particular state. Generally, economists and tax professionals conclude, to my surprise, “No.” These tax breaks are not the best way to lure a company to Georgia. Just lowering taxes in general does the same, with fewer ill effects on the citizens of Georgia should Amazon later decide to abandon their Atlanta locations.For starters, Georgia needs to research Amazon’s track record in their other locations.Better yet, Georgia could follow a recommendation “requiring companies to meet certain criteria upfront, such as wages paid, jobs created, health insurance and other benefits provided, capital investment made, and taxes created.“

• Jacqueline Elsner, retired librarian and co-chair of a Georgia congressional District 10 Indivisible group: Indivisible Georgia District 10 who lives in Athens

I question the true economic value of increasing corporate benefits to bring investment to already developed and relatively wealthy areas of Georgia. In the instance of Amazon’s HQ2, the company’s specific “wish list” for a new site makes the Atlanta metro area the only possible place to build in this state. However, the southern parts of Georgia need the biggest boost in jobs and economic opportunities. South Georgia languishes with few economic opportunities and less and less governmental help to put its communities on the path to prosperity and health. The state as a whole has the seventh-highest poverty rate in the country, in spite of boasting so many corporate headquarters. Delta is not keeping the doors of rural hospitals open. Home Depot is not developing South Georgia. Experience has taught that giving money back to those who already have the most is not a way to boost a varied economy. The corporations and powers that be in Georgia are the ones who cash in on promised economic boons, while underdeveloped areas wait (and wait) for their piece of the pie.

• Karen Lupton, works at A.G. Rhodes Health & Rehab and lives in Chamblee

Companies that profit from big tax breaks seem to be those that need it least. Amazon is worth billions and Jeff Bezos is worth billions; yet, Georgia taxpayers are asked to give this company (and other companies over the years) that make billions in profits a tax break to grace us with their presence while we pay higher property taxes every year. There is always the promise of jobs, jobs and more jobs. The cost-benefit studies of what the taxpayer actually receives and what is promised are never produced. We have seen that many promises made by these companies have turned into few jobs, bankruptcies and even scandals.The devil is always in the details; the details that are hidden until everything is agreed upon and settled. Will the $5 billion investment actually happen or will it be based on other factors that may not ever come to fruition and therefore not have to be made?As taxpayers, we may never know because all these negotiations are done by unelected economic development authorities that meet behind closed doors, give away tax dollars, and then inform the public after the deal is signed, sealed and delivered. We only know the consequences a few years in the future when we find out how much money was really given away and what little benefit the taxpayers ever receive.

• Mary Patrick, a certified public accountant who lives in Jasper County

I don't like the idea of bribing any corporation with special paybacks to bring jobs and investment to Georgia or to any place over another. Clearly, this is not a simple matter. Communities and states want quality growth, good jobs and healthy economies. Elected officials want people to believe that a brighter future is ahead. People want to feel proud of where they live.Governments often claim, as Atlanta and the state of Georgia have, that the economic payback for incentives to large corporations like Amazon, and even to industries like filmmaking, are worth the investment. The problem with this claim is that government's proper role is not to invest public money into any venture, but rather to use those hard-earned dollars for things we all rely on to go about our lives — like public safety, roads and utility infrastructure.Here's an idea, Georgia: buck the trend. Do what is right by taking care of the people's money and keeping billion-dollar giveaways off the table.

• Joshua Morris, HVAC/plumbing design engineer for a small firm in Gwinnett who lives in Gainesville