They have this doc with a better backstory http://youtu.be/d4o13isDdfY

The documentary is excellent

I'm not so sure I'm getting what they are trying to say here.

Companies have been playing the taxation arbitrage game since the beginning of taxation. Isn't that what states to do each other in the USA? Why do you think FL has no income tax while NY/NJ/CT do?

I'm not sure why this belongs on HN.

FL has no income tax because it doesn't want retirees to rip off wage earners. It is clearly not a play to attract portable businessz since it has almost none.