Connecticut

From the Orange Bulletin:

First Selectwoman Derrylyn Gorski and the Board of Selectmen in a unanimous vote have proposed a plan of tax incentives for area businesses.

Gorski said the BOS approved the proposal at its Sept. 25 meeting.

While Gorski said most towns have some form of a tax-incentive program to encourage businesses to expand Bethany needs to offer comparative incentives to encourage business to look at Bethany as a business-oriented community.

If the goal is to "encourage business to look at ______ as a business-oriented community," why is the answer always an incentive program instead of a lower and more simple tax regime?