Stephen Ziobrowski was quoted in an article, "10 states millionaires might be fleeing," in LifeHealthPro. In the article, Ziobrowski discusses how several states—including Massachusetts—are considering raising their taxes on their wealthiest residents. He says that the concern with taxing the wealthy is that it causes them to leave.

"We saw this happen when Florida got rid of its estate tax and we had a lot of people moving out of Massachusetts and changing their domiciles as a result. If you start to impose a tax on the incomes of wealthy people in ways that other states are not doing, you are risking a brain drain, for lack of a better term."  He also adds that the Massachusetts legislature would not want to repeat the mistake it made back in 2005 when the Massachusetts Supreme Judicial Court ruled that an act passed by the legislature, which had affected the taxation of capital gains in 2002, was unconstitutional and that the Department of Revenue was required to provide refunds of some of the taxes it had collected.