There are numerous things you have to consider:
These things attract and help them grow.
I normally at the start lower the tax for CO$$$, CS$$$, CO$$, CS$$ to attract them and after they have grown (a few years) I increase the tax. The other things you need to consider are:
-Garbage
-Lower Crime
-Lower Air Pollution
-Increase Traffic
-Near Landmarks
-Near Residences