In part, because basically anyone [ADDED: who didn't physically work in a high tax state] who didn't actually own property who lived in a high tax state would establish an "address of convenience" in a no income tax state.
This was in the context of someone who was nomadic. Otherwise, of course, you need to live near where you work. And if you work in a high tax state, you need to pay those taxes anyway even if you live across the state border in a state without taxes (as is often the case with NH and MA).
Lots of things factor into where people live. I live in a fairly high CoL location and could move pretty much anywhere in the US I wanted to. But I have a house and like where I am for various reasons so moving is unlikely.
