Prior to 2018, people could deduct the taxes they pay to their home state before calculating their federal tax bill. So, for example, if you earned $100,000 and paid $20,000 in state taxes, the federal government would only tax you as if your income was $80,000. The tax law passed at the end of 2017 reduced that deduction to a maximum of $10,000. In 2018, we nevertheless saw a growth in population in two high-tax states, New York and California. One observer suggests that this means that the elimination of the deduction had no effect on people’s residential choices. Do you agree?