[kxo]

In most cases, companies aren't actually able to adjust point-for-point for CoL.. it just isn't possible in any market with local opportunity. If remote markets ever see dramatic expansion/acceptance, CoL won't even be a mentionable factor.

CoL might be N-300% higher in SF but salaries (thank wage-fixing companies) are not. Salaries are (necessarily higher) but it's easy to dwarf the spread in normal, requisite expenditures.

CA has a high state income tax, relatively higher sales tax (than most midwest areas), and in the case of SF, the oh-so-obvious (self-inflicted) real estate problem.