>Obviously nobody is insane enough to seek out and enjoy high taxes.
>So, perhaps we are discussing the notion that high taxes have no effect on decisions of where to work and live?
>
They are definitely a factor for some people.
I live in a retirement community (I lied about my age) and most residents here - including me - wanted to reduce costs by moving to a lower cost area.
My real estate and income taxes are about 1/3 of what they were in NY.

So.. why didn't I move here 30 years ago?
That's easy.... I could make tons more money in NY and, costly or not, I loved things like the Met Museum, the New York Philharmonic and the Metropolitan Opera.
Even considering the high taxes, crazy commuting times and costs etc, I'm way ahead of where I'd have been here.
And, yes, I really miss the cultural life of NYC.

>I am discounting the notion that highly paid people flock to high tax areas.
>They are doing it for many other reasons, and the taxes are just a cost of doing business - just like paying the mafia 50% more for concrete - just a cost of doing business in a favorable location.
>They also spend tens of thousands of dollars for stupidly large wristwatches - something the rest of us just don't do.
>
>2 points and you already know the first one:
> 1. Why do states and localities give big tax breaks to favored businesses to influence business moves?
> - Their stated reasons always include job growth and economic development.
> - Are they mistaken somehow?
>
They are starting to wonder about that.
Several companies have bounced back and forth across the Delaware River between NJ and PA in order to get tax breaks.
Both states are starting to wonder if there is a net gain or if they are being played.

I don't doubt your statistics, but they do surprise me.
People actually move to South Dakota?