Does it burn a bridge if you interview at a place, receive an offer but then decline?

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it’s an offer not a demand. there is no reason you have to accept every offer that comes your way, in business or in life.
don’t be surprised if they ask why or try to up the price, just say you found something that fits with your long term goals better or your current firm matched or whatever you want

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I treat an accepted offer as a contract.

However if employment is at will I don't see why you can't leave with two weeks notice - even if you haven't even started yet.

You're due to start in a week and get a better offer? Fab, offer to work for a week if they want you to - don't see how anyone can reasonably expect more.

Is it a burnt bridge? Probably. Should you feel bad? No.

Bit different if you've not accepted - in that case it's much less of an issue, I've definitely in the past had callbacks from places I passed on.

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No

Hard to say how a firm may take it, but it’s better than accepting the offer, then declining

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