Part 3/9:
Seattle provides a cautionary tale. The city introduced a similar head tax on large employers, including Amazon, which responded by moving out of Seattle’s office towers—particularly from the Denny Triangle area—citing rising costs, safety concerns, and an unfriendly business climate. Amazon is shifting its Seattle presence to Bellevue, a neighboring city with a more business-friendly environment and lower tax burdens, expanding its Bellevue footprint from 20,000 to potentially 25,000 employees.