Lindsay Owens, president and CEO of Groundwork Collaborative, said the new data makes clear that “tax flight is nothing more than a myth, and should be given as much credence as flat-earthers.”
“If there was any merit to the myth that tax increases on New York’s wealthy drive them away, the new IRS data should show it,” said Owens. “It doesn’t—New York’s millionaire population kept climbing years after the state raised taxes on top earners.”
Yeah I don’t know how the states would investigate someone and prove they spent above/below 6 months at a location, and once you have say 4 houses, proving your primary residence should be A and not B, C, or D would get messy.
It’s SIMPLE. What’s the address they put on their tax return? That’s their primary address.
They generally choose a state like Texas or Florida, without a state income tax.