I only consider it evading if claiming residency in a low or no tax jurisdiction while still maintaining business activity or presence in the jurisdiction in scope for the taxes we're discussing. If you live in NH, work in NH, and have no nexus or economic activity derived from MA, carry on.

NY sources taxes to the employer's office location in NY if a worker works remotely under certain circumstances, for example [1]. If geography can be used to shift or avoid tax exposure to income, I see no problem with using the law to prevent that, depending on the target outcome. My global income is subject to US federal taxes, regardless of my residency (although foreign exclusions apply under a reasonable income threshold, ~$120k/year, under the assumption I am paying taxes where I reside outside the US) [2].

[1] https://www.anchin.com/articles/remote-workers-and-the-conve...

[2] https://www.irs.gov/individuals/international-taxpayers/fore...

At my former company, remote employees did increasingly have to track significant time in-person at other company locations--but if you're really working remotely.... MA did try to wrest taxes from NH-resident employees when they went remote en masse during COVID but I don't think they succeeded. (The official company HQ wasn't even in MA although they had a large facility and a lot of senior people there.)

I'm not sure how you reasonably allocate state/local taxes other than by physical presence. Any reasonably large company has an economic nexus in many states and even countries.