????加州稅務局代表丹尼斯?阿茲米則表示，除了取消整個政策以外別無他法。阿茲米在電子郵件中寫道：“否則，無論所在地是哪里，任何企業(yè)都有權(quán)享受這一減免政策。盡管對所有納稅人一視同仁可以消除法院裁決中提到的歧視，但它既違反了合格小企業(yè)股票法，也有悖于這個法案根本的立法意圖。”

????創(chuàng)業(yè)公司MyTime創(chuàng)始人兼首席執(zhí)行官伊森?安德森表示，加州稅務局的舉措會讓打算來加州發(fā)展的企業(yè)家顧慮重重。安德森說：“如果游戲規(guī)則在變化之后具有追溯力，人們很難為將來做打算。人們會覺得在加州投資沒有安全感。既然當局已經(jīng)開創(chuàng)了先例，即一切都有可能隨時發(fā)生，企業(yè)家為什么要去承擔這個額外的風險呢？”

????安德森表示，這個決定感覺就像是“當頭一棒”，特別是對于像他這樣曾為加州的經(jīng)濟增長出過不少力的企業(yè)家。安德森質(zhì)問：“工作機會都是誰帶來的？為什么他們要這么傷害我們？下一次創(chuàng)辦企業(yè)，我不大可能會繼續(xù)選擇加州。”

????德州倒是有可能。安德森表示，據(jù)他所知，至少已有一名加州企業(yè)家在德州買了房子，為的是有一個州外居所。奧斯丁市，這個美國增長速度最快的技術(shù)中心就坐落于孤星之州（德州別名——譯注）。與紐約和波士頓這類技術(shù)中心不同的是，奧斯丁的稅率更低，法規(guī)更少，而且地產(chǎn)價格相對更低廉。

????德州州長里克?佩里也注意到了加州企業(yè)家的不滿情緒，他于本月月初的時候訪問了加州，為的是把企業(yè)挖到德州。佩里在加州訪問期間的電臺廣告中說：“創(chuàng)業(yè)難。但是我聽說在加州創(chuàng)業(yè)難于上青天。我們（德州）有低稅率、合理的規(guī)定以及公平的法律體制，這些難道不正是把企業(yè)搬到德州去的原因嗎？”

????奧斯丁技術(shù)委員會（Austin Technology Council）主席喬爾?特拉梅爾表示，鑒于最近加州所得稅的激增和稅收減免的取消，他每周都會接到企業(yè)主和投資者打來的電話。這些人有的已決定搬遷，有的正考察如何在奧斯丁設立企業(yè)。特拉梅爾說：“所有的大型企業(yè)都在奧斯丁成立了分部，所以那些搬到德州的企業(yè)家很快就能適應。”

????蘋果（Apple）和三星（Samsung）最近都承諾要擴大在奧斯丁的業(yè)務，而其他一些企業(yè)也在改變結(jié)構(gòu)，以利用德州的政策。特拉梅爾說：“很多企業(yè)將在這里設立總部，或者聘用非技術(shù)人員。與此同時，他們?nèi)匀粫哑渌臉I(yè)務放在加州。”當然，這兩家企業(yè)在黃金州（加州別名——譯注）有著非常龐大的業(yè)務規(guī)模，更有甚者，其他一些技術(shù)巨頭，從甲骨文（Oracle）到Facebook，都將舊金山灣區(qū)稱之為他們的家。

????2010年，連續(xù)創(chuàng)業(yè)家約翰?金澤爾打算創(chuàng)辦自己的第三家企業(yè)Xeris Pharmaceuticals時，他覺得已受夠了加州，盡管他在該州居住了近25年。他轉(zhuǎn)而在奧斯丁成立了這家公司，還說此舉吸引了大量追隨者。金澤爾說：“在奧斯丁，剛搬來的加州企業(yè)家或至少打算搬到這里的加州企業(yè)家隨處可見。在這里，企業(yè)比人才要多，因此企業(yè)不得不去加州挖人才。”

????他表示，他和其他的企業(yè)家今后很可能都不會再搬回加州。金澤爾說：“加州已成為一個非常不利于企業(yè)發(fā)展的地方。而且一旦企業(yè)開始外遷，想要逆轉(zhuǎn)這個趨勢就很難了。”

????譯者：翔

????Denise Azimi, a representative for the FTB, said it had no choice but to remove the entire benefit. "The benefit would have to be allowed regardless of where the business was located," wrote Azimi in an email. "While treating all taxpayers the same would cure the discrimination cited by the court, it conflicts with both the letter of the qualified small business stock law and its underlying legislative intent."

????Ethan Anderson, co-founder and CEO of startup MyTime, says the FTB's actions will make entrepreneurs think twice about setting up a business in the state. "You can't really plan for the future when the rules of the game are changing retroactively," says Anderson. "You feel insecure investing in the state, why would you take that additional risk when they've set a precedent now showing that anything could happen anytime?"

????Anderson says the ruling felt like "a slap in the face," especially since entrepreneurs like him have helped drive much of the state's economy. "Who else is creating the jobs? Why would they hurt us like this?" asks Anderson. "The next time I start a business, it most probably won't be in California."

????It might just be in Texas. Anderson says he already knew of at least one California entrepreneur who had bought a house there to establish out-of-state residency. The Lone Star state is home to Austin, one of the fastest growing tech hubs in the country. Unlike other hubslike New York and Boston, it offers lower taxes, less regulation, and relatively inexpensive real estate.California's discontent hasn't gone unnoticed by Texas governor Rick Perry, who visited the state earlier this month in an effort to lure businesses to Texas. "Building a business is tough. But I hear building a business in California is next to impossible," Perry says in a radio ad that accompanied his tour in California. "See why our low taxes, sensible regulations, and fair legal system are just the thing to get your business moving to Texas."

????Chairman of the Austin Technology Council Joel Trammell says that in the wake of the recent income tax hikes and elimination of tax breaks in California, he fields calls every week from entrepreneurs and investors who have either decided to move or are exploring the option of setting up in Austin. "All the major companies have a presence in Austin, so it's pretty easy for people to switch," says Trammell.

????Apple (AAPL) and Samsung have both recently pledged to expand their presence in Austin while other companies are changing their structure to take advantage of the state. "A lot of companies will set up their headquarters or non-technical staff here while maintaining the rest of the business in California," says Trammell. Of course, both companies have a massive presence in the Golden state, not to mention other tech giants that call the Bay Area home, from Oracle (ORCL) to Facebook (FB).

????When the time came for him to set up his third company, Xeris Pharmaceuticals in 2010, serial entrepreneur John Kinzell decided he had had enough of California, despite living there for almost 25 years. He launched the company in Austin instead and says a lot of people followed him. "It's hard to swing a cat around without hitting someone from California who's moved here or is at least looking," says Kinzell. "We have more companies here than talent, so they're having to pull a lot from California."

????He says it's unlikely he or fellow entrepreneurs will ever move back. "It's just become a very unfriendly state to run a company," says Kinzell. "Once that sort of bleed starts, it gets hard to reverse it."