"In one case, a small town negotiated a company with a factory just outside the town limits from a 'goodwill' payment of $300,000 a year to one of $2,300,000 a year… The town knew exactly what it would do if no agreement was reached: It would expand the town limits to include the factory and then tax the factory the full residential rate of some $2,500,000 a year."

— In our words · Source: Getting to Yes (Roger Fisher, William Ury & Bruce Patton)