Wiktionary
tax incentive
n. An inducement offered in the form of an abatement of taxes.
Wikipedia
Tax incentive
A tax incentive is an aspect of a country's tax code designed to incentivize, or encourage a particular economic activity.
Usage examples of "tax incentive".
In such a case, I believe my people would reciprocate and locate their companies and tourists here, providing you give them a tax incentive.