It's really not this simple, because the Brewers did make a very similar offer to the Dodgers. In fact, when you consider California's very high taxation on professional athletes, I find it very likely that the Brewers offer would have resulted in a higher net salary than what he's getting. Just not higher enough. A player like Turner who has made plenty of money in his career and is comfortable somewhere isn't likely to spurn $17M, hypothetically speaking, just for an extra $1M a year to go to Milwaukee. Money does matter, but in these instances the difference needs to be more than modest to matter. If the Brewers are arguing as a selling point that rates of taxation are lower in Wisconsin than California, it means they likely didn't offer the most money. Plus, professional athletes pay income tax in ALL the states where they play/"work" further diluting any significant tax advantages. There was a quote from Aramis Ramirez when he signed with the Brewers to the effect, "I play baseball games for money, they offered me the most money, so here I am". I'm sure lifestyle, quality of the team, etc. are factors considered by free agents in deciding where to play. However, at the end of the day they hardly ever trump dollars.