I grew up disagreeing with everything former Ohio Senator Howard Metzenbaum believed.  I still believe that he was bad for Ohio's economy and for the country.  However, some of his final acts before dying in March spoke volumes about his intelligence and Ohio's tax code.  The Wall Street Journal neatly summarizes:

"Though a lifelong Ohioan, the Senator moved to Florida in 2002, according to a declaration of domicile filed with the Broward County Clerk's office in 2003. In doing so, he avoided paying his home state's income tax (top rate: 6.55%).

More important as he neared the end of his life, the former Senator also saved his family from paying Ohio's death tax, which features one of the highest state rates (7%) and lowest asset thresholds – $338,333 – in the country. Florida famously has no income or estate tax, which is one reason other than the climate that it is home to so many northern-born retirees."

Read the rest here.