[bobsatwork]

...low-income residents are fleeing to states with a reduced cost of living......the study found New Jersey's state income tax policy does not cause people to leave... - So, the study notes that people are leaving because NJ costs too much, and concludes that NJ costing too much does not cause people to leave. Personally, I'm not seeing a "brain gain" here.

[Citizen Blade]

...low-income residents are fleeing to states with a reduced cost of living......the study found New Jersey's state income tax policy does not cause people to leave...

These two findings are not really contradictory. State taxes are a lot like Federal taxes- low-income people pay much less tax, even as a percentage of their income, than the well-off.

So, the taxes might not bug them, but low-income people might be leaving the state because costs of living are going up due to the fact that high-income people moving in-state tends to make everything more expensive.