An area where companies can locate free of certain local, state, and federal taxes and restrictions is
workfare
an enterprise zone
a block grant
income distribution

an enterprise zone

Explanation:

An an enterprise zone is a region in which state, local and federal authorities decide to relinquish taxes and bureaucratic restrictions for a certain period as a way of encouraging business entry and making this region an industrial / commercial hub. This is common when authorities have a plan to develop the economy of a region. The tax-free time is usually long, for example 50 years, and may be extended.

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