At policy level, is this the most robust tax system you want to build heading into the future? What happens when one of those people/families decides to shift

At policy level, is this the most robust tax system you want to build heading into the future? What happens when one of those people/families decides to shift their residence? It happened to NJ a while back https://www.nytimes.com/2016/05/01/business/one-top-taxpayer-moved-and-new-jersey-shuddered.html https://www.nytimes.com/2016/05/01/business/one-top-taxpayer...