Tax friendly is just one part of it. Climate, physical setting, culture, jobs, and cost of living factor in, and each person weights these differently. Taxes are also just one part of a total cost, so it can be self defeating to go somewhere with low tax rates only to spend several times as much as your tax savings in higher rents, insurance costs, and health care costs.
Some of the most expensive places to live are expensive because they are densely populated, and it is things other than taxes and living costs that draw people to major cities, warm regions of the country, and the coastal counties (about 80% of U.S. population now) where they must pay a lot more to live, compared to living in empty areas like the northern Great Plains.