You do not understand how the Fed Tax Laws work, if you believe this would be a zero sum transaction.

If you make $100,000 and are taxed at 20%, you will pay $20,000 Fed Income Tax.

If you make $100,000 and are taxed at 10% by the State, you will pay $10,000 to the State.  When you file the Federal Return, you can deduct the $10,000 you pay to the State.  Then, you will pay 20% on 90,000.  That is $18,000 in Fed Income Tax.  In total, you will pay $28,000 in Income Taxes.