Wilmington, Deleware

With its liberal tax structure and economic incentives, Wilmington is a major business center for finance and commerce. Its current corporate strength, however, has roots in industries vital to the war efforts of the mid-19th and early 20th centuries - shipyards, steel foundries, machinery, railcar and carriage manufacturing, leather products, clothing and chemical producers.

The prosperity of Wilmington after the civil War allowed the construction of many elaborate new homes and businesses, which induced residential development to the west of the existing City, creating the beginning of "suburban development". During the late 19th century, a system of parks was developed, which influenced greatly by the work of Frederick Law Olmstead, designer of New York City's Central Park.

In the second half of the 20th century, many corporations sought the benefits of Delaware's liberal tax structure and located themselves in or near Wilmington, firmly establishing the City as a "Corporate Capital" after the decline of large-scale manufacturing there. More recently, the "Back to the Cities' movement has provided Wilmington with renewed vigor, and multiple redevelopment projects have proved that the City is on the upswing.