I tried my best to keep this small because we could discuss this for days on end. Have you ever noticed how few FA's go out of their way to play in Massachusetts in all of our major sports??? Much is made of salaries and being the highest paid. But those figures are off the mark when it comes to NET INCOME...which is an area most fans ignore. For simplicity, because there are many ways to circumvent taxes, let's just stick to the "JOCK TAX"...of which 20 states have it and 4 sort of have it. Players are effectively taxed (surcharged) the tax for every day they perform, workout, have meetings in that state. Florida, Texas and Tennessee have no state income tax and a team tax but no "JOCK TAX"...3 teams BTW that have been extremely active this year in the FA Market. So Massachusetts has a "JOCK TAX" of 5.3% and Wisconsin has 6.75%. For simplicity again...not a tax site here: $2.5 million in Massachusetts = $2.536 million in WI. Seems like small potatoes to us, but if you look at Miguel's workout bonus figures and such it all makes sense. Some of these guys are penny pinchers supreme, ADAM VINATIERI SQUEEZES THE PULP OUT OF A GW $1 BILL. It's as simple as that in my eyes if you take the "THIS IS A BUSINESS" approach to it all. Any TAX SPECIALISTS HERE that can lay this out better? I know when my wife worked in Mass (we live in RI). We had to file the Mass. State Income Tax form. Where you divide the days you worked in Mass by 365 and then used that % to figure how much you owed Mass. Massachusetts is brutal on people who have to do this...perhaps a HUGE REASON why it's tough to get anyone to play here when they can play cheaper elsewhere.