[ghaff]

This was in the context of someone who was nomadic. Otherwise, of course, you need to live near where you work. And if you work in a high tax state, you need to pay those taxes anyway even if you live across the state border in a state without taxes (as is often the case with NH and MA).

Lots of things factor into where people live. I live in a fairly high CoL location and could move pretty much anywhere in the US I wanted to. But I have a house and like where I am for various reasons so moving is unlikely.