Pennsylvania, which has a flat state income tax, saw a cumulative decrease in adjusted gross income between 2010 and 2018 of $10.4 billion, according to a new analysis of Internal Revenue Service data by the independent research website Wirepoints.

Pennsylvania ranked 36th in the study comparing the 50 states’ AGI numbers to out- and in-migration numbers. Pennsylvania reported a 3.1 percent decrease in AGI in 2018 compared to 2010, when the total AGI stood at $339.7 billion.

Overall, the 17 states with either no income tax or a flat income tax attracted a net 1.9 million residents and $120 billion in AGI from those states with progressive income tax systems during that time period, Wirepoints reported.

The wealth accumulations by the 17 states are even more dramatic because progressive states outnumber them by nearly two-to-one, according to the analysis.

The study, however, did recognize that income tax systems are not the only reason people move from one state to another.