Absolutely no complaints from me on the amount he's given--he's been extremely generous over the years and must have a similar philosophy to your suggestion as that's pretty much what it figures out to. I do wish Uncle Sam didn't think I needed to be quite as generous in sharing with him as what I have left over sure does mean a lot more to me than it would to someone in that 1% category which is why I don't have a lot of sympathy for their whining about having to pay more. What I have left for spendable income means a lot more to me than just the pocket change it would be to them. But that's a topic for another forum and we could get waaaaay off your original intent by discussing it more here.
His business agent gave up on suggesting he make Florida his primary residence because of the tax benefts so though it doesn't make a difference on the federal level, he does pay back much more in taxes than he needs to by retaining Maine as his primary residence.