As a Massachusetts resident, our neighboring state, New Hampshire has no income tax. I was working at a place many years ago, that moved to along a major N/S highway that made commuting from out of state more feasible.

Those at work who looked into moving there have noted, the commute is much worse, income tax is negated a lot by high property taxes. When the company started downsizing it was noted that those in NH had significantly worse unemployment benefits. Some feel its worth it, but a lot don't. I think we had one person move.