Overall, we conclude that state taxes have a significant effect on the location of star scientists. While many factors determine where innovative individuals and companies decide to locate, enough firms and workers are at the margin that relative taxes do matter.
How odd, reality and the Senior Lecturer seem to be in conflict here.
Do note that this is abut state income (and corporate) taxes which vary from 0 to 10 % or so. When we start to talk about variances in national taxes which can be from 0% to 80% (in his dreams) the effect will be?