I think only a fraction of people would move away from their home country just to gain some tax benefits. Doesn't seem like most people I talk to are interested in that.
It's not really the tax benefits. I'm using Dubai as an example because I can't think of anywhere else, but plenty of people move there because it has:
Better weather, better housing, better roads, lower crime etc than a lot of, say Europe.
Of course, it also has a dark side such as no real social support net or anything (criminals, the sick and unemployed can just be deported), but the people moving there don't need that.
Yes of course, society, solidarity, etc etc - but in the past that model kind of worked because people didn't really have the ability to just pack up and go - whereas now they can just bring a laptop and their credit card and have a plane ticket, airbnb, leased car and new, and to them better, life with barely any effort.
I would actually say the opposite: many people I know (in the 20-28 years old age group) who work in IT and earn good salaries in their countries have said they'd move if they can make much more elsewhere. I think its not just about tax benefits but also the actual potential salary.
