Where people from New Hamster get a tax screwing is if one spouse works in Maine but they live in New Hamster, their entire income is taxed in Maine. They are taxed on income form the spouse who may never even set foot in the State of Maine.

The tax paid is a tax credit in their resident state, but New Hampshire has no state tax so they're screwed.

This works ok in States that have a State tax like Maine and Massachucets.