It's low tax but insanely expensive.

There's barely any public transport (if it exists at all) so you'll have to spend money to get anywhere.

Also it being a huge mall in the desert doesn't really help, so having taxes would absolutely decimate any reason for being there.

There are better places to find specifics, but there’s nothing there to protect you from religious persecution, they jail people who fail to pay their debts, or who speak negatively of their government, etc.