“If one state taxes profits low or not at all, and the other high, the entrepreneur considers a change of location. His freedom entitles him to move his production location to where the tax is gentle, the burden of environmental protection moderate, and labor law is business-friendly. The right to emigrate – traditionally: ‘city air makes you free’ – is recognized. The problem lies in a right that allows a formal relocation without an actual change of location.”
– Kirchhof, P.: Oases without their own sources, in: Handelsblatt (No. 83, 04/29/2016), p. 80.