That is an overly simplistic understanding of how businesses and tax incentives work. Money isn't the solution to everything, and "jobs" is not a magical chant that solves every problem.

Land in San Bernardino and the High Desert is effectively free right now and developers still aren't flocking there...even though people already live and work in the area (San Bernadino is a ground logistics/transshipment hub for North America.)

People already work there. The problem is that nobody wants to live there.