This is a much more meaty subject from Mr. Payne than a few years ago when he was touting INFOSEARCH on CNBC. I agree that one must, if one wants to be more efficient, consider the state-by-state taxation burden on their take-home pay. It used to be that CA had a low income tax and a fairly low sales tax, but that has all changed. The only redeeming feature CA offers its residents is Prop-13, the property tax limitation that was enacted in 1978 and was pushed by Howard Jarvis. It is responsible for keeping property taxes low and limited, enabling fixed-incomers to manage their property taxes. Of course, user fees went through the roof, but they are paid by those who get a direct benefit from the costs, rather than from "everybody."