"If this is to be revenue neutral, it would have be assessed in the context of whatever tax or taxes will be increased accordingly, as well as who will bear the shifted burden," he said. "If it is not revenue neutral, then this will require further cuts in state spending. We assume the proposals respond to the perception that taxes significantly impact decisions about post-retirement residence. It's worth noting that Connecticut's four top out-migration states are Florida, California, Massachusetts and New York but only one is a 'low tax' state. Better to raise the income threshold. Connecticut's economic challenge is not retaining an already disproportionately aging population with higher-than-average income and higher-than-average dependency on public services (e.g. Medicaid). Our challenge is holding and attracting generational renewal."