“Oh how wonderful it is to root for a hockey team in a state like Tennessee, where there’s no such thing as a state income tax. Free agents maximize their contractual worth here! A $6m contract in Toronto is worth only $4m but, here, without state income tax, a player gets that whole $6m contract! What free agent wouldn’t want to play here?”
Look, you all came here for sportswriting, not a tax treatise. The two however do overlap sometimes in the hockey world, especially in a state like Tennessee where there is no such thing as a state income tax.