It is only that simple if you have a flat rate tax. When you have a bunch of tax brackets and each of those is variable based on deductions, credits, and exemptions, it isn’t so clear any more.
Government should not have the power to tax people differently. Because as long as it has this power, and you lose the people that were preyed upon, you’ve lost them for a long time. They know they can’t believe any promises that they won’t become prey again, so they won’t move back.
CA should be the first state in the union to guarantee via its Constitution a fixed flat rate tax system. It needs to spell out the specific rates — like “no individual’s total state income tax burden will ever exceed 3%,” and the same for any sales tax rate.