re: The O-T gives me insight into why the South lags everyone at everything.

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No it’s not.

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With regards to my specific point, unless a lower cost of living is factored into Federal Income Taxes then no. It is objectively not a factor with regards to Federal Taxes and cost of living.

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And your upper middle class theory is bull shite. The south is enticing to hundred thousandaires, not upper middle class.

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While these terms are defined differently, there's not a huge variance.

For example: Pew Research Poll defined Middle class as between 42,000 and 125,000.

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Lower-income households had incomes less than $42,000 and upper-income households had incomes greater than $125,000

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- Pew Research

The term "upper middle class" would effectively be the upper end of that range, say 100-125k.

By their own definitions, which aren't outliers in economics, "hundred thousandaires" are absolutely "upper middle class".