State Tax Competition Among Neighbors

This would make for a nice bit of anecdotal evidence for someone wanting to write a paper on the subject:

The state of Indiana and the Northwest Indiana Forum are partnering on an increased effort to convince more Illinois businesses to move across the state line. An advertising campaign aimed at Illinois businesses, featuring slogans including "Feeling Squeezed by Taxes?," has been launched on the heels of the "Illinnoyed" initiative rolled out last month after lawmakers in Illinois approved massive tax hikes.