[Retric]

Renouncing US citizenship happens but the the exit tax make it makes it less appealing for the wealthy. “The exit tax is calculated as a capital gains tax if all assets were sold on the day of renunciation.”

There are also social security implications for workers which make switching midway through a career more costly.

[CameronNemo]

I wish states could do this. Instead people can make a bunch of gains while living in Oregon (for example), then move to Idaho and not owe anything to Oregon. Even if the capital gains were accrued while they lived in Oregon and benefited from that residency.

[drugstorecowboy]

How would this work exactly? I buy stock in Oregon and live there for 5 years holding the stock. I then move to Idaho and sell the stock for a profit. How would you calculate what percent of the taxes should go where? Was Oregon doing something during those five years of your stock sitting in an account that makes them deserve that money? Perhaps if Oregon had similar tax policies to Idaho people would buy stock in Idaho and cash out in Oregon balancing out any "lost" taxes...