How much do you think that taxes and living expenses play into this? I know that both San Fran and Boston have some of the highest living expenses in the count

How much do you think that taxes and living expenses play into this? I know that both San Fran and Boston have some of the highest living expenses in the country, and while living in Florida isn't cheap, I would be surprised to find Tampa to be just as expensive (Miami, sure, but Tampa?). Also, the tax rates for both personal and corporations are higher in CA and MA than in FL (and FL doesn't have a state income tax), and I can see the higher regulatory costs in CA and MA being highly unattractive. This leads into a question I have: Why did Silicon Valley become this computer Mecca? Why not Boston? My guess is that the tax and regulations up through the late 60s/early 70s favored California (coupled with the nice weather) and what you are now seeing (as CA collapses into debt) is merely inertia. If I had to pick an area for another Silicon Valley to arise, it would be Austin.