Yes, some players look at taxes, or their advisors look at taxes and advise the players. (I know many people on this board refuse to believe that it matters at all, but I bet that some players take that into consideration sometimes.) They also sometimes take into consideration, weather, cost of living in a new city, recreational opportunities, etc., and some look at moving closer to their hometown and family. It is not ALL about the most money for some players. Some players look at the quality of the roster and divisional opponents.