Based on the rate of net inflow migration for households making over $200,000, tax benefits appear secondary to other factors for moving between states

The rate of net inflows for households making over 200,000 in income, selected states

Arizona did not fully implement flat tax of 2.5 percent until 2023. In the same year, Idaho had a flat tax rate of 5.8 percent, Colorado had a flat tax rate of 4.4 percent, and Indiana had a flat tax rate of 3.23 rate
Chart: Palomino EconomicsSource: IRS Tax Migration Data Get the dataCreated with Datawrapper