My entire recruiting career I've been convincing people to relocate to some of the most highly taxed states in the country.

Here are the Top Ten: Pennsylvania (10), New York (6), and Connecticut (3) are where I learned to practice "financial recruiting" - offering spreadsheets outlining and comparing the pros and cons of relocation. With Wall Street no longer funding the coffers of New York State and with a "tax and grow" Governor at the helm, I expect NY to move into the Top Three this year.

Look at your state: Are you taking the tax burden into account when putting together a comp package? Are candidates balking based upon their future tax burdens?

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