The tax code already (unfortunately) subsidizes high state and local taxes by making them deductible. Bay Area living is expensive because lots of people want

The tax code already (unfortunately) subsidizes high state and local taxes by making them deductible. Bay Area living is expensive because lots of people want to live there: There are more dollars chasing limited real estate and other resources. Making it "cheaper" by shifting around tax brackets based on how expensive it is will only make it more desirable to more people.