Germany's Data Centre Strategy has good ideas on how to incentivize buildouts via improved local taxation.

Normally, local business tax (Gewerbesteuer) is calculated via the share of salaries in a given municipality.

This wouldn't provide much funding to municipalities hosting data centers, given the few people that work there.

Hence, the government is now looking into different methods for calculating taxation that are tied to the amount of capital deployed, rather than the amount of workers employed.