Cristobal Young in the Wall Street Journal

Deduction Rollback Hurts High-Tax States, But Exodus Isn’t Assured

A key provision in the Republican tax plan could dim the appeal of living in high-tax states like New York in favor of low-tax states like Florida. But research on the subject suggests high-tax regions won't see a sudden or mass exodus. That's because taxes are only one of the many factors that play into where individuals choose to live.

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