When deciding where to locate or relocate, business look for an educated work force, a high level of services, a low business-tax rate, and close proximity to markets and raw materials. However, although each of these considerations has approximately equal importance, the lack of proximity either to markets or to raw materials often causes municipalities to lose prospective business, whereas having a higher-than-average business-tax rate rarely has this effect.

Which one of the following, if true, most helps to resolve the apparent discrepancy in the statements above?

(A) Taxes paid by business constitute only a part of the tax revenue collected by most municipalities.

(B) In general, the higher the rate at which municipalities tax businesses, the more those municipalities spend on education and on providing services to businesses.

(C) Businesses sometimes leave a municipality after that municipality has raised its taxes on businesses.

(D) Members of the work force who are highly educated are more likely to be willing to relocate to secure work than are less highly educated workers.

(E) Businesses have sometimes tried to obtain tax reductions from municipalities by suggesting that without such a reduction the business might be forced to relocate elsewhere.