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Why are people moving to the Sunbelt? It's kind of an interesting question. I don't think it's the weather. Weather isn't that important and the summers are as bad in the south as the winters are in the north. I don't think it's taxes either. Yes Florida and Texas, but ...
Georgia, Arizona, and South Carolina are adding people like crazy and they have tax rates that are pretty similar or even worse than many northeastern states (okay not NY). So what is it?
It's the economy, stupid 
What it is really is jobs.
Businesses are moving down here in droves (I even did it). But, why? I don't think the principal reason business regulation directly. Yeah for sure, NY State is endlessly annoying with their harassment of small businesses but it's not that much better in Texas.
The fundamental reason why companies, I think, are coming down here is the labor supply, specifically the abundant pool of low cost labor. Ignoring immigration for a moment, this would appear to be a contradiction:
People are moving south for jobs, but...companies are moving south because wages are lower? What gives? How could that make sense? It comes down to one thing: housing. I the south there is abundant land, lower building costs, and much less nimbyism.
This allows people to be paid significantly less, but take home significantly more money! The company is happy because they're paying less. The employee is happy because they're earning more. It's a powerful win-win thats powering a huge migration south. All because of housing.
$$?
The right answer to every question.
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