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In practice, I don’t think tax policy is the primary driver for where people chose to live. Even very wealthy people.

If I were very wealthy the first thing I would want to buy is proximity to the people I love, the food I like, the culture I’m excited about. For many people that means being close to home.

I can’t imagine how shallow my life would have to be for me to optimize it around taxes.

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That's the thing though - the ultra wealthy already do buy that kind of proximity. They have multiple properties all over the world, accessed via private jet, helicopter, or mega yacht. They live in an entirely different reality compared to someone with a job - even someone who works in the c-suite.

They also aren't the ones doing the optimization. They have people for that. This article seems to be written by someone who is trying to bring that kind of service down the ladder to the slightly more common folk - the mega rich, not just the ultra rich.

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