If expenses are high I would suspect that the idea would be to move to a cheaper labor market or closer to one's supply chain. It isn't that moving cost aren't high, it's that there are plenty of towns and states willing to work deals on taxes in order to provide job's. If ones company is paying State and Federal taxes, and depending on the State tax liability (including Federal social security and medicare payments on higher wages) maybe moving would be a business saving idea. Let's put it another way; My truck insurance costs in S. Florida alone would be cut by 40% if I moved to the middle of the State. I have talked to my State Farm insurance agent and if I were to move to Georgia or N. Carolina it would be cut by as much as 60%. Then add in lower overhead costs, lower food costs, cheaper warehouse/factory rents and the list goes on. That why the Japanese are over here building Toyota's and many companies moved from California to Nevada. Btw, there are 7 States without a State income tax. What would that save one alone? Cut the overhead, maintain a lower price level and everyone win's.