It would be nice to analyze the arguments in this column formally using microeconomic data on migration between states. The tax reform will provide an interesting natural experiment to estimate the tax rate elasticity of migration decisions.
Personally, I have been pondering these issues for a while, and wondering if I would not be better off elsewhere. The problem is that both New York and California offer wonderful amenities. That's why these states can afford to tax us so much. Places where nobody wants to live have to have low taxes.