The rich are the most capable of leaving. Even if they don't leave, they can have their money leave by playing silly games with corporate structuring or whatever, which they are the most capable of doing.
Anywhere. We're experiencing the prisoners' dilemma on a global scale where nation states conspire against each-other, a sick tragedy of commons.
Some argue that U.S. territories such as Puerto Rico and the Virgin Islands are good places to go, but because they are still US territories, I'd argue that implementing a good tax plan would include stricter control of what happens when businesses are moved here. Outside of that, I wonder about the viability of moving to actual other countries?