Good way to promote further inequality.
I think you're right about the intent, but even giving him the benefit of the doubt, he's trying to get the poors to leave and the richers to come in. And that may happen a very little, but Republicans grossly overestimate the effect that tax codes have on people in the real world. If taxes were that important, there would be very few high earners in NY and CA and many in my home state, which has no income tax on earned income. Instead, you have the opposite. And you have a lot inequality based problems. But that's the South for you.
Republicans overstate effect on tax codes and the Dems understate effect on taxcodes!