Show your math on this calculation, please. And remember that we're talking about state income tax (not federal income tax) differences, and that it's pro-rated based on where a player plays (so a player in Florida doesn't get the full benefit, for instance).
Can a player just start a corporation, locate it in Florida, and have their signing bonus paid out to that corporation and pay taxes on it there? I'm not sure how far the accountants go, but if people are doing stuff like that, then tax rates in different places are pretty largely irrelevant anyway. Maybe every player just gets paid out of Texas, Vegas, Florida, etc. for all we know and none of it is an issue. I don't know any sports accountants though, so I'm not sure what tricks they all use.
Of all the other things listed, reffing is a big issue. It's been a big issue since I started watching hockey. Having a different rulebook for the regular season and playoffs is stupid. Being inconsistent from game to game, week to week, season to season on how you call things is stupid. The first post lockout season that attempted to rectify this was a weird year, but if refs are consistent enough with calling everything they see, players and teams will adapt. The bottom line is, teams will get away with as much as they can wherever they can, and it usually results in lame clutch and grab hockey. If you need a nap, just put on some dead puck era hockey, it doesn't look hugely different from modern playoff hockey.
Also I love the hard cap, screw teams being able to outspend other teams, and I'm glad that bad contracts are penalized. Navigating the salary cap adds a layer of strategy to hockey that is much more intriguing than Colorado, Dallas, Detroit, and NJ spending their way to cups in the late 90's without competition. I'm a Stars fan saying this BTW. Also, non-guaranteed contracts are detrimental to players, the thing fans actually care about, and beneficial to billionaires who really, really don't need your sympathy or help.
If I can expand this topic to one more issue I have, it's 82 games. I think the reason the NFL is so brilliant on TV is that it's once a week per team, which makes it easy to watch for fans, and makes every game meaningful. I don't think the NHL could live on 17 games a year, which would be weird, but this shortened season was much more engaging because the games meant more individually than a regular season. 82 games is way too many games.