They don't have to go far, they don't even have to actually move, just extend the time in their vacation homes so their tax burden gets shifted to that state. People do it all the time. People left whole countries to avoid high taxes, they left Greece in droves. My parents live in Florida, and most of their neighborhood are people who left NY or Illinois to save $10 or $20k in taxes, the guy next door moved his kids and mother in law from Oregon, and everytime I'm there the neighbors talk about how much they save in taxes and ask when am I coming. It's totally nieve to think someone wouldn't at the least just spend extra time in a vacation home to avoid taxes. I know people who work in Boston but work from home in NH just to avoid wage tax a few days a week.