Concur—not just taxes, but lack of opportunity. Upstate NY is very beautiful, but its an economic wasteland. Its the Appalachia of the North, closer in character to WV than to New York City.
And do you suppose that astronomical taxes have anything to do with that? If you're a business owner are you going to go to a state which plunders the fruits of your labor and then stifles you in regulations, or are you going to go to a more business friendly venue where you're not supporint as many parasitical state employees?